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No. As far as I know they are the total number of cases in Group A. I read somewhere in CSO figures that only 36% of households received sizable gifts/inheritances across all threshold groups. I shall try and dig it out. I would guess that the greater proportion of the yield would be composed...

I realise that you are thinking things out and don’t wish to rain on your parade, but this is a non-runner. According to this report from the Tax Strategy Group: CAT receipts for 2022 were 605m, Group A yield for 2022 was €243m, No of Group A cases was 7,357. No of cases in Group B – 12,940...

You understand @arbitron that I am playing devil's advocate. My point is about the value of CAT to the exchequer. No administration is going to pay out more than it collects, or substantially reduce what it collects. Therefore, despite your view, averaging would matter.

I should like to see some real data, as I suspect would the government. Your view seems to be that individuals who are fortunate enough to receive a parental bequest may avail of the group A threshold, currently 335,000, and that confers an unfair advantage over those who receive nothing...

You seem to have based your proposals on an instance of a family home bequeathed to one child. Would you not have to have some data on the value of inheritances received by individuals (rather than couples or families) over a number of years before making such proposals? For instance, how many...

It’s not just about taxation. It is also about administrative efficiency. Perhaps local government and performance of local authorities needs to be looked at. Over the years LAs have lost many services they formerly provided due to lack of finance – caused by their inability to collect rents...

Although not the same type of operation, there seems to be a technological chasm between the Revenue Service (civil service) and the HSE (public service). Obviously, I mean mostly HSE administration, rather than face-to face patient care, though even that could be improved by IT. I have been...

Who'd be politician!

The question posed by the OP was whether Mr X could claim to be UK domiciled. See this, which outlines UK case law – Irish case law is similar. The principal factors in determining domicile of choice are firstly, residence in the new jurisdiction and secondly, an intention to reside there...

If he wishes to claim UK domicile, he would have to move to the UK and stay there permanently.

I completely agree @Purple, and that is more or less what I said above. The people I mentioned thought the Care amendment a load of nonsense and worse. They would have no right to demand essential assistance from the State. They felt that, if anything, the amendment reinforced the...

I understand constitutional rights. But the proposed amendment did not confer any justiciable rights to the people I mentioned. So, what was its purpose? My own view is that both amendments were rushed through the Oireachtas, will little time for debate. Why the big rush? Serious questions...

Would that were the case. But it helps them to get nothing! "Strive" is not "shall". I would love to introduce you to people I know who have been battling the HSE, the Social Protection Dept and the Government for years to get what is really basic help. Meanwhile, they have gotten older...

We don't need constitutional change to improve the lot of carers. Most people I know in this and similar situations wanted action and not meaningless words.

I don’t think there would be as much confusion if other forms of “family” relationship were acknowledged under a new article/ subsection, with their own forms of protection and without reference to marriage. For instance, an elder/eldest sibling who has the care of a younger sibling/siblings on...

It is worth remembering that the Irish Constitution is an expression of the will of the Irish people as a whole and not just Irish politicians. Therefore, in the case of constitutional amendments, the Irish people - with or without legal expertise - have the right to understand exactly what...

Question. According to the Referendums Guide; "The institution of Marriage will continue to be recognised as an institution that the State must guard with special care and protect against attack". If different types of family units are to have the same constitutional rights and protections as...

I realize that the constitution is aspirational. However, a better attempt should be made to express those aspirations clearly in order to obviate the necessity for courts -or anyone else - to pour over the intention of the constitution on a case-by-case basis.

We shall have to agree to differ on this. The effective rate is the real amount of tax one pays on their income. Take the example in post #127 above. By increasing the income from 17,505 to 21,500, which is only 3,995 the effective rate is increased by 22.36% not just on the higher slice of...

I agree it was a different world in 1994. The unemployment rate was 14.54%, which entailed high welfare costs to the exchequer. The average house price in 1994 was IR£57,281. The “Celtic Tiger” years were fuelled by property-based tax incentives in areas designated for urban renewal. At one...