Shane Moynihan
Ceist:336. Deputy Shane Moynihan asked the Minister for Finance if he will consider amending the inheritance tax code as it relates to unmarried partners; and if he will make a statement on the matter. [54664/25]
Amharc ar fhreagraTuesday, 14 October 2025
Ceisteanna (336)
Freagraí scríofa
Capital Acquisitions Tax (CAT) is a beneficiary-based tax on gifts and inheritances that is payable on the value of the property received. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does not arise. CAT is charged at a rate of 33% above each Group threshold.
There are three Group thresholds:?
• the Group A threshold (currently €400,000) applies where the beneficiary is a child of the person giving the gift or inheritance?
• the Group B threshold (currently €40,000) applies where the beneficiary is a brother, sister, nephew, niece, lineal ancestor or lineal descendant of the person giving the gift or inheritance?
• the Group C threshold (currently €20,000) applies in all other cases.
A full tax exemption applies to spouses and civil partners and inheritances between spouses and civil partners are not counted for the purposes of aggregating lifetime inheritances.
The difference in the tax treatment of unmarried partners is not confined to CAT, and is also a feature of other tax heads, such as income tax. Therefore, any change in the tax treatment of unmarried partners in respect of CAT could only be addressed in the broader context of the tax system and future social and legal policy development, bearing in mind the current constitutional requirement to protect the institution of marriage.