Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

From the way the Deputy used the word a moment ago, he appears to think I do not also have beliefs or views on how these things should be dealt with. What we have here is a difference of opinion on the degree to which inheritance should be passed on in a tax-free manner.

I believe it is appropriate, as resources allow, to have a set of changes to allow a little bit more to be passed on from parents to children. I have made many other tax changes in this budget that raise considerable amounts of tax revenue that dwarf considerably the cost of this measure.