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

Individuals who are childless, by choice or otherwise, now make up nearly one in five adults but are effectively penalised under the current capital acquisitions tax regime. Without children to access the larger group A threshold, they are relegated to the much lower group B limit of €40,000 applicable for siblings, nieces and nephews, or even just the €20,000 under group C for all other cases. This means a third of the substantial value of an inheritance, which is often a family home, is paid out in tax liability. The Minister will appreciate this creates a profound unfairness for the 18% of people who are childless when it comes to inheritance. Will the Minister commit to keeping those reliant on group B and group C thresholds under active consideration when devising any changes to inheritance tax policy in next year's budget?

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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