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

This question relates to inheritance tax. From 2009, the thresholds for the different bands were reduced dramatically. The threshold for parent to child inheritance, for example, fell by almost 60% over the period. That has resulted in an increase of 34% in the number of people liable for inheritance tax. What plan does the Minister have to address the issue? I also touch on the issue of the interest rate that applies when people decide to pay by instalment and the issue of annual indexation of thresholds.

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