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Gnáthamharc

Tuesday, 17 Feb 2026

Written Answers Nos. 430-449

Bus Services

Ceisteanna (430)

Pa Daly

Ceist:

430. Deputy Pa Daly asked the Minister for Transport the total amount that has been spent setting up, establishing and running the existing leapcard system that is to be replaced by a new contactless payment system (Next Generation Ticketing) on Dublin transport since its inception; and if he will make a statement on the matter. [12664/26]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy may be aware, as Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the development of public transport infrastructure, including ticketing and technology projects.

The NTA's Next Generation Ticketing project will provide a transformative upgrade to the ticketing system for public transport passengers in Ireland. The project will facilitate a variety of payment methods on public transport services, involving a next-generation 'Account Based Ticketing' scheme incorporating both mobile and card-based payments for passengers.

Following a competitive procurement process, the NTA awarded, in April 2024, an overall framework contract for the design, supply, installation and operation of a new multi-modal ticketing system to Spanish information technology company - Indra Sistemas S.A. - who have designed, installed and operated similar systems internationally.

There is a commitment under the Programme for Government to roll out contactless fare payments on all public transport.

Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 working days.

A referred reply was forwarded to the Deputy under Standing Orders.

Water Pollution

Ceisteanna (431)

Barry Ward

Ceist:

431. Deputy Barry Ward asked the Minister for Transport further to Parliamentary Question No. 157 of 5 February 2026, the provisions that are put in place in the event that a cargo ship or other shipping vessel spills intentionally or in error spills any amount of oil from their tanks in Irish waters; and if he will make a statement on the matter. [12665/26]

Amharc ar fhreagra

Freagraí scríofa

As set out in my response to Parliamentary Question Nos. 9, 10, 11 and 12 of 28 January 2026 and further to Parliamentary Question No. 157 of 5 February 2026, as provided for under the Sea Pollution Acts, the Irish Coast Guard (IRCG), serves as the national competent authority for marine pollution. The IRCG is responsible for developing and co-ordinating an effective regime for response to marine casualty incidents, monitoring or intervening in marine salvage operations, and preparedness and response to pollution by oil and HNS within the Irish Exclusive Economic Zone (EEZ). The National Maritime Oil/HNS Spill Contingency Plan establishes Ireland’s national framework and strategy to coordinate marine pollution preparedness and response.

The IRCG’s new fixed wing service provides additional maritime environmental monitoring capabilities, including investigation of pollution reports and proactive monitoring flights of Ireland’s coastline and EEZ. The IRCG monitors traffic transiting through our EEZ. This includes receipt and assessment of satellite pollution alerts from the European Maritime Safety Agency (EMSA).

In the event of a major maritime event within Ireland’s EEZ, Ireland can utilise the provisions of the Sea Pollution Acts to request assistance from neighbouring States. As an EU Member State, Ireland can access a range of services from EMSA to help respond quickly, effectively, and efficiently to oil or chemical marine pollution incidents from ships within Ireland’s EEZ. Ireland is also party to a number of international agreements, such as the Bonn Agreement, that can provide assistance and support in the event of a major pollution incident.

Furthermore, the IRCG maintains a national stockpile of oil spill response equipment. The principal stockpile is situated in Blanchardstown, Dublin and two smaller stockpiles are maintained in Killybegs, Co. Donegal and Castletownbere, Co. Cork. Additionally, the IRCG has contractual arrangements in place to support response to pollution incidents.

Bus Éireann

Ceisteanna (432, 433)

Naoise Ó Cearúil

Ceist:

432. Deputy Naoise Ó Cearúil asked the Minister for Transport the measures being taken to address the low punctuality and high levels of lost kilometres recorded on Bus Éireann Route 115 to Kilcock in recent performance data; and if he will make a statement on the matter. [12761/26]

Amharc ar fhreagra

Naoise Ó Cearúil

Ceist:

433. Deputy Naoise Ó Cearúil asked the Minister for Transport the steps being taken to improve bus services for Kilcock, given that Route 115 is the bus service for the town; and if he will make a statement on the matter. [12762/26]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 432 and 433 together.

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.

The query raised by the Deputy is an operational matter for Bus Éireann. I have, therefore, referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.

A referred reply was forwarded to the Deputy under Standing Orders.
Question No. 433 answered with Question No. 432.

EU Regulations

Ceisteanna (434, 435, 436)

Ciarán Ahern

Ceist:

434. Deputy Ciarán Ahern asked the Minister for Transport to clarify the reporting trigger, format, and escalation pathway applicable where an aviation crew encounters an anomalous or non-cooperative aerial observation that does not fall within the predefined categories of Commission Implementing Regulation (EU) 2015/1018; and if he will make a statement on the matter. [12764/26]

Amharc ar fhreagra

Ciarán Ahern

Ceist:

435. Deputy Ciarán Ahern asked the Minister for Transport to clarify whether reports of anomalous aerial observations that are not classified under Commission Implementing Regulation (EU) 2015/1018 are entered into the ECCAIRS mandatory occurrence reporting system as mandatory, voluntary, or discretionary reports; to outline the follow-up oversight process applicable in such cases; and if he will make a statement on the matter. [12765/26]

Amharc ar fhreagra

Ciarán Ahern

Ceist:

436. Deputy Ciarán Ahern asked the Minister for Transport if he is aware of the recent statement by former U.S. Deputy Assistant Secretary of Defence Christopher Mellon that “it would be a great boon to air safety and national security if Ireland would join the US in mandatory reporting of anomalous aerial observations”; whether he has considered international best practice in this area, including FAA reporting requirements; whether he intends to engage with international counterparts to review Ireland’s reporting framework in light of increasing transatlantic traffic; and if he will make a statement on the matter. [12767/26]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 434, 435 and 436 together.

The legislative framework for the reporting, analysis and follow-up of occurrences in civil aviation to which Ireland and all other EU Member States adhere to is established by Regulation (EU) 376/2014. The Regulation requires Member States to establish both a mandatory occurrence reporting system (for certain categories of occurrences which may represent a significant risk to aviation safety) and a voluntary reporting system to facilitate the collection of details of occurrences and safety-related information not subject to mandatory reporting.

Commission Implementing Regulation (EU) 2015/1018 sets out the list of classifying occurrences to be mandatorily reported pursuant to Regulation (EU) 376/2014.

Under Regulation (EU) 376/2014 aviation personnel, including pilots, are responsible for reporting safety occurrences to their organisation and additionally may elect to report directly to the competent authority. In Ireland, the competent authority under the occurrence reporting legislation is the Irish Aviation Authority (IAA). The occurrence reporting regulation is implemented by organisations via the Safety Management Systems (SMS) as required under Commission Regulation (EU) No 965/2012. Organisations must submit reports to the ECCAIRS mandatory occurrence reporting system.

ECCAIRS is a digital platform managed by the EU Aviation Safety Agency (EASA) supporting Member States’ aviation authorities in collecting, sharing and analysing their safety information.

Reports submitted to ECCAIRS are then followed up as appropriate by IAA inspectors, who may seek further information if necessary.

Regulation (EU) 376/2014 includes specific provisions regarding confidentiality of occurrence reports, protection of source and use of data. This ensures, for example, that the name of the reporter is protected, and whether it is a mandatory report or a voluntary report. The protection of safety data, safety information and related sources is essential to ensure their continued availability, since the use of safety data and safety information for purposes other than maintaining or improving safety may inhibit the future availability of such data and information, with a significant adverse effect on safety.

Unidentified aerial phenomena (UAPs), sometimes referred to as unidentified flying objects (UFOs) or anomalous aerial observations (AAOs) are not, in general, subject to mandatory reporting requirements where those observations do not otherwise fall under the list of classifying occurrences set out in the Implementing Regulation. This is in line with the approach taken in other EU Member States and best practice globally.

Question No. 435 answered with Question No. 434.
Question No. 436 answered with Question No. 434.

Driver Licences

Ceisteanna (437)

Paul Lawless

Ceist:

437. Deputy Paul Lawless asked the Minister for Transport the reason an American driving licence cannot be exchanged for an Irish driving licence; if he will consider reviewing this policy for returning Irish citizens; and if he will clarify the legal position on driving in Ireland on a U.S. licence during transition. [12785/26]

Amharc ar fhreagra

Freagraí scríofa

As Minister of State for International & Road Transport, Logistics, Rail & Ports, I wish to advise that Irish driver licensing law operates within a framework of EU law, which sets out the driver licensing legislation with which all Member States must comply. The format of driving licences, categories of vehicles, and the standards to be met in driving tests to qualify for a licence, are all set at EU level. As all Member States test drivers to the same standard, there can be a mutual recognition of driving licences for exchange purposes.

In general, visitors may drive while in Ireland, provided they have a full, valid driving licence for that category of vehicle. However, someone who is resident in Ireland must have an Irish or EU licence to drive a vehicle on public roads here.

Ireland may make bilateral licence exchange agreements with non-EU states. In considering whether to make such an agreement, the relevant authorities on each side compare the two licensing regimes, so that each may be satisfied that they are compatible. Driver licensing protects public safety by ensuring that people licensed to drive on our roads have reached recognised standards. Therefore, the most important element in reaching a bilateral agreement is that the other jurisdiction's licensing regime applies standards for obtaining a licence which are compatible with our own. Where these standards are not met, no agreement is possible, no matter how desirable an agreement with that jurisdiction may be. For Ireland, this task is carried out by the Road Safety Authority (RSA).

US driver licensing operates at state rather than federal level, meaning that there are 50 licensing systems with widely varying standards and indeed widely varying road safety performance, many with levels of road fatalities significantly worse than most EU countries. Agreement with any one state would mean taking into account the exchange relationships between that state and the other 49.

In line with the Programme for Government commitments regarding the easier return to Ireland for emigrants and the time that has passed since the previous review, the Department is exploring options concerning the US. The RSA has been directed to engage with the state licencing authorities for three states. The assessment process for a possible licence exchange agreement is technical in nature between the respective licencing authorities and is necessarily independent of political involvement. This process is ongoing at present.

Disability Services

Ceisteanna (438, 439, 440)

Réada Cronin

Ceist:

438. Deputy Réada Cronin asked the Minister for Transport the number of wheelchair accessible bus stops in the state; the steps his Department is taking to increase the number of these stops across the country; and if he will make a statement on the matter. [12812/26]

Amharc ar fhreagra

Réada Cronin

Ceist:

439. Deputy Réada Cronin asked the Minister for Transport the amount spent on wheelchair accessible bus stops from 2020-2025, in tabular form; and if he will make a statement on the matter. [12813/26]

Amharc ar fhreagra

Réada Cronin

Ceist:

440. Deputy Réada Cronin asked the Minister for Transport the company that currently has tender for the building of accessible bus stops; and if he will make a statement on the matter. [12814/26]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 438, 439 and 440 together.

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including the provision of bus stops/shelters nationally.

There is a commitment under the Programme for Government to ensure that public transport operators provide safe and accessible access for all passengers and a commitment to work with local authorities and national bodies to improve public transport options and infrastructure.

Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 working days.

Question No. 439 answered with Question No. 438.
Question No. 440 answered with Question No. 438.
Question No. 441 answered with Question No. 356.

National Transport Authority

Ceisteanna (442)

Shane Moynihan

Ceist:

442. Deputy Shane Moynihan asked the Minister for Transport to outline the full scope of the National Transport Authority's forthcoming regulatory assessment of dispatch operator licensing in Ireland; if conditions attached to dispatch operator licences, such as a requirement to be established within the State, will form part of this assessment; and if he will make a statement on the matter. [12851/26]

Amharc ar fhreagra

Freagraí scríofa

The regulation of the small public service vehicle (SPSV) industry, including the regulatory assessment of dispatch operator licensing in Ireland, is a matter for the independent transport regulator, the National Transport Authority (NTA), under the provisions of the Consolidated Taxi Regulation Acts 2013 and 2016. I have no role in the day to day operations of the SPSV sector.

As the Deputy is aware, the structure of the SPSV market has undoubtedly changed over the last number of years, particularly in relation to the role of dispatch operators. I have requested that the NTA conducts a regulatory assessment of dispatch operator licensing in Ireland, in the context of ensuring that the regulatory framework for this element of the overall sector is sufficiently up to date and robust to respond to developments in the SPSV market, since the enactment of the Taxi Regulation Act 2013. In addition, I have requested that all stakeholders are given the opportunity to feed into this work as soon as possible.

The NTA has informed me that they are planning a review of the dispatch operator regulatory framework in Ireland, and intend to seek views from stakeholders as part of this process in the coming period. Where the outcome of this review results in proposals for amendments to the SPSV regulations, the adoption of such amendments will be subject to public consultation. Details of public consultations on SPSV matters can be found on the SPSV Latest News page on the NTA’s website, and all stakeholders are invited to make a submission at the relevant time.

Given the NTA's responsibility in this area, I have referred your question to the NTA for further information. Please advise my private office if you have not received a reply within 10 working days.

A referred reply was forwarded to the Deputy under Standing Orders.

Road Projects

Ceisteanna (443)

Ruth Coppinger

Ceist:

443. Deputy Ruth Coppinger asked the Minister for Transport to consider adding an extra carriage on the Docklands to M3 parkway train at peak times; and if he will make a statement on the matter. [12875/26]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.

The query raised by the Deputy is an operational matter for Iarnród Éireann. I have, therefore, referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.

A referred reply was forwarded to the Deputy under Standing Orders.

Driver Licences

Ceisteanna (444)

Emer Currie

Ceist:

444. Deputy Emer Currie asked the Minister for Transport the current number of drivers on their second learner permit; if the Road Safety Authority (RSA) has written to all second permit holders to inform them of the new rules (S.I. No. 527/2025) that will apply to them from 1 November 2026; if the RSA informed them that an application for a third learner permit will require them to have undertaken a test in the previous two years. [12889/26]

Amharc ar fhreagra

Freagraí scríofa

As Minister of State for International & Road Transport, Logistics, Rail & Ports, I wish to advise that the Road Safety Authority (RSA) has statutory responsibility for the National Driver Licence Service and for the administration and issuing of learner permits.

Accordingly, I have referred this matter to the Authority for direct reply. I would ask the Deputy to contact my office if a response has not been received within ten days. Pending that reply, I would note that the RSA has assured me that the Authority has committed to a communications and assistance campaign to engage with affected road users in the period from the announcement of the regulations through to 1 November 2026, and beyond as necessary.

A referred reply was forwarded to the Deputy under Standing Orders.

Road Traffic Accidents

Ceisteanna (445)

Sorca Clarke

Ceist:

445. Deputy Sorca Clarke asked the Minister for Transport further to Parliamentary Question No. 2415 of 13 January 2026, if he accepts road traffic deaths and serious injuries as a public health harm requiring surveillance; if his Department will collect, analyse and use road-traffic collision and fatality statistics for population health improvement; if he and his Department will engage with the Minister for Health to support and expedite the routine use and publication of this data as a public health concern for preventing injuries and deaths; and to outline any meetings held or planned, actions taken and a timeline for same. [12929/26]

Amharc ar fhreagra

Freagraí scríofa

Road safety remains a core priority for me and this Government. The fifth Road Safety Strategy 2021–2030 sets a target of reducing road deaths and serious injuries by 50% by the end of this decade and it shares the EU target of Vision Zero - no road deaths or serious injuries on our roads - by 2050. The issue of public health and public health surveillance is a matter for the Minister for Health and questions in relation to those matters should be directed to that Department.

In a transport context, Transport Infrastructure Ireland has full access to collision data under the Road Infrastructure Safety Management Directive and uses this information to conduct detailed analysis on the national road network to prioritise safety investment. A priority for TII is the maintenance of the existing national roads network to ensure it is kept to a safe and robust standard. This involves carrying out extensive analysis of the network to identify high-risk locations, through analysis of collision data and through inspections.

Collision data is collected by members of An Garda Síochána at the scene of road traffic accidents. This data was previously shared with local authorities, to enable them to identify locations of interest that would benefit from safety improvements. Due to the presence of personal information in the data, legal advice related to GDPR has meant that local authorities have stopped receiving collision data since November 2023. As an interim measure, my Department has been undertaking detailed collision analysis on the regional and local road network to identify locations of interest. When locations of interest are identified, the Department notifies the affected local authority. This in turn helps to inform the local authorities decisions in relation to safety provision at these locations of interest including in relation to applying for funding for low-cost safety schemes. Locations of interest were most recently notified to local authorities in Q3 2025 to inform investment decisions this year.

The Government has approved the General Scheme of the National Vehicle and Driver File Bill, which will restore direct collision data sharing with local authorities to help better inform investment decisions. This Bill is on the Government's Priority for Publication list for the current legislative term, and it is my intention to see it enacted before the summer recess.

Last July, I published the Phase 2 Action Plan under the Road Safety Strategy which will run to December 2027. It contains 12 primary and 77 supporting actions, with the potential to deliver real transformative change. All of these actions are grounded in the internationally recognised Safe Systems approach and will be delivered through partnership and collaborative working by road safety stakeholders.

The Deputy may wish to note that a number of supporting actions under this Plan are being led by agencies in the health sector including the HSE, the Ambulance Service, the National Office of Clinical Audit and the National Office of Trauma Services. These actions relate to post collision support and treatment as well as work to establish the extent of trauma and serious injuries as a result of road traffic collisions. This work is being done collaboratively to ensure that data can give a complete picture of the incidence, cause, management and outcomes consideration of data and analysis by health agencies of traumatic injury.

Departmental Data

Ceisteanna (446)

Carol Nolan

Ceist:

446. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the number of accesses granted to the beneficial ownership registers by competent authorities since the commencement of the Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Act 2021; and if he will make a statement on the matter. [12658/26]

Amharc ar fhreagra

Freagraí scríofa

The beneficial ownership register is a central repository of statutory information required to be held by relevant entities (corporate or legal entity incorporated in the State). Specifically, these record the individuals who ultimately own or control an asset, company or legal entity. The information contained is in respect of the natural persons who are the beneficial owners/controllers of these, and includes details of the beneficial interests held by them. Ireland holds four main registers of beneficial owners.

The Register of Beneficial Ownership of Companies and Industrial and Provident Societies, operated by the Register of Beneficial Ownership (RBO), an office of the Department of Enterprise, Trade and Employment. The RBO is the central repository of statutory information required to be held by relevant entities (corporate or legal entity incorporated in the State) in respect of the natural persons who are their beneficial owners/controllers, including details of the beneficial interests held by them.

The Central Register of Beneficial Ownership of Trusts (CRBOT),operated by the Revenue Commissioners. The CRBOT holds information on who ultimately owns and controls Irish trusts.

Register of Beneficial Ownership of Certain Financial Vehicles (BOR CFV), operated by the Central Bank of Ireland and identifies the ultimate owners/controllers of Irish Collective Asset-management Vehicles (ICAVs), Credit Unions, Unit Trusts, Investment Limited Partnerships, and Common Contractual Funds.

Irelands Safe Deposit Box, Bank and Payment Accounts Register (ISBAR), operated by the Central Bank of Ireland, identifies the holders and beneficial owners of bank and payment accounts and safe-deposit boxes in Ireland

The Register of Beneficial Ownership of Companies and Industrial and Provident Societies (RBO) :

I have been advised by the RBO that Competent Authorities, as prescribed under Statutory Instrument 110 of 2019, Regulation 24 and subject to appointment at the required ranks or grades, can request unrestricted access to beneficial ownership information held on the RBO Register.

RBO - access by competent authorities

4,495

The Central Register of Beneficial Ownership of Trusts (CRBOT):

I have been advised by the Revenue Commissioners that Competent Authorities, as prescribed under Statutory Instrument 194 of 2021, Regulation 26 and subject to appointment at the required ranks or grades, can request unrestricted access to beneficial ownership information held on the CRBOT Register.

CRBOT- access by competent authorities

3,134

The Register of Beneficial Ownership of Certain Financial Vehicles (BOR CFV)

I have been advised by the Central Bank of Ireland as prescribed under Statutory Instrument 110 of 2019, Regulation 24 and subject to appointment at the required ranks or grades, can request unrestricted access to beneficial ownership information held on the BOR CFV Register.

BOR CFV - access by competent authorities

0

Irelands Safe Deposit Box Bank and Payment Accounts Register (ISBAR):

I have been advised by the Central Bank of Ireland as prescribed under Statutory Instrument 110 of 2019, Regulation 24 and subject to appointment at the required ranks or grades, can request unrestricted access to information held on ISBAR.

ISBAR - access by competent authorities

34,497

Revenue Commissioners

Ceisteanna (447)

Paul Donnelly

Ceist:

447. Deputy Paul Donnelly asked the Tánaiste and Minister for Finance the number of WTE forensic accountants currently employed by the Revenue Commissioners; and the civil service grade this post is filled by. [11591/26]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that while membership of a professional accountancy body is among the eligibility requirements in its recruitment to senior management tax specialist posts, there has been no requirement for targeted recruitment of forensic accountants to Revenue.

Of the circa 390 Revenue staff who are qualified accountants, eight have undertaken the Diploma in Forensic Accounting with the Chartered Accountants of Ireland.

Customs and Excise

Ceisteanna (448)

Paul Donnelly

Ceist:

448. Deputy Paul Donnelly asked the Tánaiste and Minister for Finance the amount of cash by currency seized by Revenue Customs Service at Dublin Airport and Dublin Port in 2025 under proceeds of crime legislation, in tabular form. [11592/26]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that cash is seized and detained by a Revenue officer in accordance with the Criminal Justice Act 1994, as amended by the Proceeds of Crime (Amendment) Act 2005. A Revenue officer may seize and detain cash if they believe that the cash directly or indirectly represents the proceeds of crime or is intended by any person for use in connection with any criminal conduct.

Details of Dublin Airport and Dublin Port cash detentions for 2025 are shown in the following table.

Year

Location

Value €

Value £ Sterling

Value $ US dollars

Hungarian Forint

2025

Dublin Airport

1,780,515

77,705

18,429

316,000

2025

Dublin Port

11,545

80,675

Departmental Reviews

Ceisteanna (449, 450, 451, 485)

Barry Ward

Ceist:

449. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the review of inheritance tax within his Department; the parameters for this review; and if he will make a statement on the matter. [11614/26]

Amharc ar fhreagra

Barry Ward

Ceist:

450. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding a timeline for the publication of his review into inheritance tax; and if he will make a statement on the matter. [11615/26]

Amharc ar fhreagra

Barry Ward

Ceist:

451. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of amending existing inheritance tax parameters; if the existing relationship category thresholds can be reviewed; and if he will make a statement on the matter. [11616/26]

Amharc ar fhreagra

Emer Currie

Ceist:

485. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he has considered any changes to the inheritance tax policy for individuals without children; and if he will make a statement on the matter. [12581/26]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 449, 450, 451 and 485 together.

Capital Acquisitions Tax (CAT) is a tax which applies to both gifts and inheritances and is charged at a rate of 33%. For CAT purposes, the relationship between the person giving a gift or inheritance and the person who receives it determines the maximum amount, known as the “Group threshold”, below which CAT does not arise. It is important to say that the group thresholds were most recently increased in Budget 2025 as follows:

The Group A threshold, which in general applies where the beneficiary is a child of the disponer, increased to €400,000 from €335,000.

The Group B threshold increased to €40,000 from €32,500. This threshold applies where the beneficiary is a brother, sister, niece, nephew, or lineal ancestor or lineal descendant of the disponer.

The Group C threshold increased to €20,000 from €16,250, with this threshold applying in all other cases.

These increases amounted to an increase of approximately 19.4% on Group A, while Group B and C Thresholds increased by 23%.

My officials examined CAT as part of last year's annual Tax Strategy Group exercise. The resultant papers outlined the tax policy considerations for the Government and the options available to it in forming last year's Budget. They were published in advance of the Budget and are the best means of considering issues such as inheritance tax in an analytical and transparent way. The Tax Strategy Group is not a decision-making body and the papers produced by my Department are simply a list of options and issues to be considered in the Budgetary process. The Tax Strategy Group paper relating to CAT also examined a number of cost modelling exercises, including proposals to amend the Group B threshold parameters which I am aware a number of Deputies have raised in the past year.

As demonstrated by that exercise, there is a significant associated cost with further changes to the group thresholds. However that said I do understand the concerns raised and the burden of capital taxation, and a further review will take place this year.

Finally, the Deputies should note that any further changes to the thresholds and who falls within these thresholds must be considered among various other demands within the overall Budget package, as they have been in the past. In that regard, you should note that the CAT group thresholds are kept under review annually by my officials throughout the Finance Bill cycle.

Roinn