Dáil Éireann Debate, Tuesday - 24 February 2026
402. Deputy John Lahart asked the Tánaiste and Minister for Finance if he will provide an estimate of the Exchequer cost of increasing capital acquisitions tax threshold B to €300,000, on both a first-year and full-year basis; and if he will make a statement on the matter. [15178/26]
Amharc ar fhreagra403. Deputy John Lahart asked the Tánaiste and Minister for Finance if he will provide an estimate of the Exchequer cost of increasing capital acquisitions tax threshold C to €200,000, on both a first-year and full-year basis; and if he will make a statement on the matter. [15179/26]
Amharc ar fhreagraI propose to take Questions Nos. 402 and 403 together.
I am advised by Revenue that the cost of increasing the capital acquisitions tax Group B threshold of €40,000 to €300,000 is estimated to be €308 million on a full-year basis. No first year estimates are prepared for this tax.
I am further advised by Revenue that the cost of increasing the capital acquisitions tax Group C threshold of €20,000 to €200,000 is estimated to be €78 million on a full-year basis. No first year estimates are prepared for this tax.
Both these estimates are consistent with policy costings provided in Revenue’s Post Budget 2026 Ready Reckoner, available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx
