106. Deputy Willie O’Dea asked the Minister for Finance the reason pensioners who were formerly civil servants, gardaí and members of the Defence Forces are excluded from NHR tax exemption in Portugal; and if he will make a statement on the matter. (Question 45111/17 asked on 25 Oct 2017 - Tax Code)

Minister for Finance (Deputy Paschal Donohoe): As I informed the Deputy in my reply to his similar question of 5th October 2017 (No.42270/17), I am advised by Revenue that it is not their practice to comment on the application of the provisions of the national law of other countries. 
I am also advised that if the Deputy supplies identifying detail in respect of the person and specifies the source of income concerned, or the individual contacts Revenue with details of his circumstances and the i...

48. Deputy Willie O’Dea asked the Minister for Finance the reason a person (details supplied) living in Portugal cannot avail of the NHR status enabling those that become tax resident in Portugal the opportunity to receive qualifying income tax free both in Portugal and in the country of the source of income; and if he will make a statement on the matter. (Question 42270/17 asked on 10 Oct 2017 - Tax Code)

Minister for Finance (Deputy Paschal Donohoe): I am advised by Revenue that it is not their practice to comment on the application of the provisions of the national law of other countries. I am also advised that if the Deputy supplies identifying detail in respect of the person and specifies the source of income concerned, or the individual contacts Revenue with details of his circumstances and the income concerned, Revenue will advise in relation to the application of the Ireland-Portugal Doubl...

267. Deputy Willie O’Dea asked the Minister for Finance in view of the increase in property values, if he will consider amendments to the capital acquisitions tax regime in order to relieve the burden on persons who receive or inherit property; if he will introduce specific reliefs to cater for physically or mentally disabled persons who inherit a property; and if he will make a statement on the matter. (Question 23721/15 asked on 16 Jun 2015 - Tax Code)

Minister for Finance (Deputy Michael Noonan): I propose to take Questions Nos. 267 and 268 together.
Capital Acquisitions Tax (CAT) is the overall title for both Gift and Inheritance Tax. The tax is charged on the amount gifted to, or inherited by, the beneficiary of the gift or inheritance. 
For the purposes of CAT, the relationship between the person who provides the gift or inheritance (i.e. the disponer) and the person who receives the gift or inheritance (i.e. the beneficiary), determines t...