Bernard Durkan (Kildare North, Fine Gael) | Oireachtas source

There are several different extraordinary situations one can deal with in these circumstances. One which comes within this proposal from the Minister of State is a situation whereby either the husband or the wife in a business or farm or whatever passes on, his or her property is transferred to the remaining partner and a family member subsequently marries.

When assessments were made in the past, the HSE refused to take into account the existence of the new entrant, be it a husband or wife, into the family unit. I know they have an entitlement to the property by virtue of the fact that they contributed, in some cases for ten or 12 years, to the asset. I know of a recent case about which the HSE was adamant and about which I think it was wrong. The existence of a new entrant into a family unit must be taken into account in assessing the liability of the estate for charges.