Dáil Éireann Debate, Tuesday - 24 February 2026
360. Deputy Ged Nash asked the Tánaiste and Minister for Finance the estimated annual shortfall to the Exchequer, if principal private residences of the deceased were made exempt from the payment by beneficiaries of an estate from capital acquisitions tax; and if he will make a statement on the matter. [14044/26]
View answerI am advised by Revenue that they cannot estimate a cost for this policy proposal as principal private residences are not separately identifiable on the CAT return form. However, the Deputy may wish to note that information in respect of the Dwelling House Exemption, a CAT relief subject to specific conditions, can be found in the Cost of Tax Expenditures publication, which is available on the Revenue website: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx
