Denis Naughten (Roscommon-Galway, Independent)
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It will be well beyond the six months by the time this legislation is enacted but it is the view of the committee that this will be backdated, at a minimum, to 22 January 2024 in all cases where a liability arose or death of the spouse or civil partner happened prior to that date. We need to look at the issue of backdating prior to 22 January. While it is important that this issue has been flagged, that it is enshrined in the legislation and we get clarity, the very strong view of the committee is that, at a minimum, we are talking about backdating to that date. It is then a question of what happens prior to that date, both in terms of people who have an eligibility now but the bereavement occurred prior to 22 January, and then in terms of the historical cases that were spoken about, which add an extra layer of complexity to the issue.

Deputy Ó Laoghaire wishes to comment.