Tax Code
Dail Éireann — 2026-02-10
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Simon Harris (FG), Wicklow

I am, as Deputy Callaghan will know, very aware of the burden that capital taxation places on people, and it is our party's position as well. Whether it is families or farmers, the burden of capital taxation is real. That is why in budget 2025 we as a Government took a decision to increase the thresholds. We increased threshold A, B and C. I certainly do not rule out over the lifetime of this Government further moves in this area. In fact, I commit to keeping these issues under review. That is the first point I would make. Second, I take the Deputy's point very much about the changing face of Ireland, diversity and composition of families. That is all absolutely true. I will be truthful that any significant changes in what we call threshold B does come at a significant cost. It is again not a reason why we do or do not do these things; it is just something we all need to consider in the context of the budget. Third, we should continue to look at what other countries are doing in this area and international comparisons because I am sure other countries are grappling with this issue. Finally, I take the point that there can sometimes be relatives who also have a caring role, perhaps a nephew or a niece who has been caring. That is something I hear a lot. I do not mean that they are just a nephew or a niece because that is a very important familial relationship but in addition to that they may have been in a long-term caring role too. There are a number of issues to unpack here. That is why I want to meet the advocacy groups and ask the tax strategy group to continue to consider all of these issues in advance of the budget.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2026-02-10/debate/main
Retrieved: 2026-08-14T04:54:36+00:00
Sitting date: 2026-02-10