'Traditional parent-child model does not reflect reality': calls for inheritance tax reforms grow ahead of budget

End Discrimination in Inheritance Tax (Edit) members Deirdre Quinn, Maureen Madigan, James Sexton, Jean Cashman, Kieran Sexton,  and Brigid Timmons. Edit has called for an index-linked lifetime tax-free threshold to replace the existing inheritance tax structure

More than half of Capital Acquisitions Tax (CAT) collected in Ireland last year came from beneficiaries with the lowest tax-free entitlements, according to figures from Revenue. 

Revenue collected €1.12bn in CAT receipts during 2025, equivalent to approximately 1% of total net Exchequer tax receipts.