Maureen O'Sullivan (Dublin Central, Independent) | Oireachtas source

I have raised the matter with the Minister for Finance but lack of progress with him made me raise it here today. With regard to cohabiting, one could have two sisters or brothers who never marry and share a home. There will be a tax burden for the surviving sister or brother unless he or she can prove dependency, which is unfair. Someone who does not marry or have children and works for 40 years may be able to buy a house and have some savings but the tax burden for whoever inherits that property and savings will be considerable. It is as if they are being penalised for not marrying and having children.

The reality is that there is significantly preferential tax treatment in respect of inheritances and gifts for married couples, civil partners and the children in those relationships. We even have superannuation schemes where an employee pays for the spouse and children benefit even though he or she has not married and does not have children. There are a great many anomalies there and there is a great deal of unfairness. It is almost like there are tax penalties for those who do not get married or have children or for those people who live in a committed although not intimate relationship who cohabit. We must amend the inheritance tax rules.

I like the Taoiseach's optimism to the effect that I could table an amendment that would be accepted. I do not think so. In the interests of fairness, we should have a look at this again to ensure certain people are not overly penalised.

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