880. Deputy John Clendennen asked the Tánaiste and Minister for Finance the total amount of capital acquisitions tax (CAT) arising from inheritances collected in each of the years 2021 to 2025 and to date in 2026, broken down by Group A, Group B and Group C beneficiaries, the number of beneficiaries giving rise to a CAT liability within each group in each year; the average and median CAT liability within each group, in tabular form ; and if he will make a statement on the matter. [64100/26]

881. Deputy John Clendennen asked the Tánaiste and Minister for Finance the examination undertaken by his Department in 2026 of the adequacy and fairness of the current €40,000 Group B and €20,000 Group C capital acquisitions tax thresholds, particularly in the context of persons without children who wish to leave assets to siblings, nieces, nephews, extended family members or otherwise; whether changes to these thresholds are being considered for Budget 2027; and if he will make a statement on the matter. [64101/26]

882. Deputy John Clendennen asked the Tánaiste and Minister for Finance the options relating to capital acquisitions tax presently under consideration by his Department in advance of Budget 2027, including changes to Group A, B and C thresholds, the treatment of persons without children, a possible single lifetime threshold, chosen-beneficiary arrangements, changes to the 33% rate; and if he will make a statement on the matter. [64102/26]

I propose to take Questions Nos. 880, 881 and 882 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. The group thresholds were most recently increased in Budget 2025.

The Group A threshold increased to €400,000 from €335,000. This threshold applies where the beneficiary is a child of the disponer. This includes adopted children, stepchildren and some foster children. Parents may also fall within this threshold where they take an inheritance from a child.

The Group B threshold increased to €40,000 in Budget 2025 from €32,500. This threshold applies where the beneficiary is a brother, sister, niece, nephew, or lineal ancestor or lineal descendant of the disponer. Following recent changes made to Capital Acquisitions Tax legislation, the Group B threshold also applies to persons who receive gifts and inheritances from the wider family of their foster parents, for example, from their foster siblings, uncles, aunts and grandparents.

The Group C threshold increased to €20,000 in Budget 2025 from €16,250, with this threshold applying to all other cases.

I am advised by Revenue that it publishes statistical information on CAT receipts broken down by category. Category breakdowns by taxpayer count are not currently available for statistical analysis.

The Revenue publication was recently updated to include 2025, the latest available figures, and is available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx

I am also advised by Revenue that, due to the way in which capital acquisition tax (CAT) data are currently captured for statistical purposes, it is not possible to provide the average and median inheritance tax paid.

There is a significant cost associated with wholesale changes to the inheritance tax system i.e. increasing thresholds, reducing the CAT rate or altering how it operates. Department of Finance officials produced a Tax Strategy Group (TSG) paper last year that examined CAT policy options and have done so again in this year’s TSG papers.

As with all taxation matters, CAT is kept under review. As the Deputy will be aware, it is a long-standing 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.