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

I move amendment No. 20:

In page 88, after line 31, to insert the following:"66. The Minister shall, within three months of the passing of this Act, prepare and lay before Dáil Éireann a report on options available for reducing the burden of Inheritance Tax on persons inheriting an average size family home.".

We have examined the transcripts of our Committee Stage debate and the Minister's views on this issue are quite clear so I will not press the amendment. It was adequately dealt with on Committee Stage.

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