Heather Humphreys (Cavan-Monaghan, Fine Gael) | Oireachtas source

I welcome the opportunity to contribute to this debate. Having considered the Bill, I would like to raise three specific issues which have been raised with me by my constituents in counties Cavan and Monaghan.

Will consideration be given to people living alone who have no source of income other than the State pension?

I appreciate there is a provision to defer the tax, but for many older people, it is not in their nature to leave debt behind. Perhaps the Minister could look at some mechanism to take account of elderly people living alone. I also ask the Minister to consider also those who paid high levels of stamp duty that was subsequently squandered by the previous Government.

I wish to raise the issue regarding the executor of a will who has been charged with selling a house and dividing the sale proceeds between those who stand to inherit the moneys. Is it possible to ensure that persons acting in the capacity of executors of wills be included in the list of persons allowed to defer payment of the property tax, save where the executor of the will - and his or her spouse or partner - is the sole or joint beneficiary of the property concerned? This would eliminate persons deferring the payment of the tax indefinitely because they are also the only beneficiary of the property. This would also eliminate the need for executors to pay their own moneys in settlement of the property tax liability and while liability would continue to accrue, it would not become due until the property was disposed of. In such circumstances, would the Minister consider not applying a penalty?

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