Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I can understand that. The legislation must obviously capture the part where the child is a child as opposed to an adult and where that relationship is formal and all the rest, but the tax point of view is where we can intervene. If that relationship is there for five years, some of it may be as a child where there is a fostering relationship and then if it continues. I am aware it is only being introduced and all the rest, but I wanted to raise the point that there will be 16-year-olds or 15-year-olds fostered by parents who may go off to college, continue in that household, continue to be supported and will not be able to get the CAT exemption. I welcome this provision. It is really good, so I do not want to rain on it. However, there are cases of the sort I describe. What this section is trying to do is where there is a genuine relationship between the foster parent and the foster child that CAT should apply in this regard.