Tax Reliefs
Dail Éireann — 2025-12-09
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Shay Brennan (FF), Dublin Rathdown

Inflation has risen sharply in recent years. Nowhere is this more evident than in urban areas, particularly in Dublin. The median house price in the capital now stands well above the €400,000 group A CAT threshold, yet there has been no recent adjustment to this threshold to reflect this mismatch between asset value and tax policy. This discrepancy often results in a difficult outcome where an individual inheriting a family home from a parent suddenly faces a significant tax liability. This often forces people to either remortgage a property or liquidate it in order to discharge that debt. Has the Department conducted any detailed modelling on the cost to the Exchequer of increasing the group A threshold? Has any serious consideration been given to linking future thresholds dynamically to the official house price index for greater fairness?

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2025-12-09/debate/main
Retrieved: 2026-08-14T04:54:26+00:00
Sitting date: 2025-12-09