693. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the review of capital acquisition tax; and if he will make a statement on the matter. [59868/26]

694. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any expert feedback sought as part of the review of capital acquisition tax; and if he will make a statement on the matter. [59873/26]

696. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the issues under consideration as part of the review of capital acquisition tax; and if he will make a statement on the matter. [59874/26]

792. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the review of inheritance tax in Ireland; the consultation with experts in this field as part of that process; and if he will make a statement on the matter. [62453/26]

793. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of amending existing inheritance tax parameters; if the existing relationship category thresholds can be reviewed; and if he will make a statement on the matter. [62452/26]

794. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding research carried out by his Department into amending Capital Acquisitions Tax exemption levels and related group thresholds; and if he will make a statement on the matter. [62451/26]

870. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance the thresholds and rates for capital acquisition tax; his views on the appropriate relationship for different categories of recipient; and if he will make a statement on the matter. [63907/26]

I propose to take Questions Nos. 693, 694, 696, 792 to 794, inclusive, and 870 together.

Capital Acquisitions Tax (CAT) is a tax which applies to both gifts and inheritances and is charged at a rate of 33%. For CAT purposes, the relationship between the person giving a gift or inheritance and the person who receives it determines the maximum amount, known as the “Group threshold”, below which CAT does not arise. It is important to say that the group thresholds were most recently increased in Budget 2025 as follows:

The Group A threshold, which in general applies where the beneficiary is a child of the disponer, increased to €400,000 from €335,000.

The Group B threshold increased to €40,000 from €32,500. This threshold applies where the beneficiary is a brother, sister, niece, nephew, or lineal ancestor or lineal descendant of the disponer.

The Group C threshold increased to €20,000 from €16,250, with this threshold applying in all other cases.

These increases amounted to an increase of approximately 19.4% on Group A, while Group B and C Thresholds increased by 23%.

My officials examined CAT as part of both last year's and this year’s annual Tax Strategy Group exercise. The resultant papers outlined the tax policy considerations for the Government and the options available to it in forming a Budget. The Tax Strategy Group papers relating to CAT also examined a number of cost modelling exercises, including proposals to amend the Group B threshold parameters. They were published in advance of the Budget and are the best means of considering issues such as inheritance tax in an analytical and transparent way. As demonstrated by that exercise, there is a significant associated cost with further changes to the group thresholds. The Tax Strategy Group is not a decision-making body and the papers produced by my Department are simply a list of options and issues to be considered in the Budgetary process.

My department also engages and receives representations and pre-budget submissions from various stakeholders and organisations which outline various proposals in relation to the issue of CAT.

As with all taxation matters, CAT is kept under review. As the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.