Financial Resolution No. 3: Capital Acquisitions Tax Dail Éireann — 2024-10-01 ============================================================ Charlie McConalogue (FF), Donegal I thank the Deputies for the response and the contributions to the debate. This is a positive step forward and obviously will affect many ordinary, normal people. The threshold is now increasing for a child inheriting from a parent, from what would have €335,000 to €400,000. There are lots of very ordinary people, whether it be a farm, a home or a dwelling house, where they would be inheriting that from a parent, and, indeed, where a parent, having worked very hard all of his or her life would like to help provide for a family coming after them and be able to hand over the family home, for example, or indeed in some cases, a farm as well. They want----- --- Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted. Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2024-10-01/debate/main Retrieved: 2026-08-14T04:53:17+00:00 Sitting date: 2024-10-01