Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I have an additional note I will put on record. It is worth teasing this out because it is an important issue.

Relief for formal fostering arrangements applies in the case of inheritances only where, prior to the date of inheritance, the foster child had been placed in the foster care of the person providing the inheritance under the Child Care (Placement of Children in Foster Care) Regulations 1995 or the Child Care (Placement of Children with Relatives) Regulations 1995. These formal and informal fostering arrangements will continue to provide the basis for the types of relationships that are within the scope of the provisions for foster children in CAT legislation. The new legislative provision will apply the group B threshold to gifts and inheritance received by a foster child from a specified relative of his or her foster parents and from another person who was fostered by the same foster parent. The term "specified relative" is defined, and I think the Deputy has those details. His question is about a situation where the child is fostered for less than five years before the age of 18 but then remains in that family environment long into adulthood.