Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

I can certainly understand what the Deputy is saying. I can imagine a scenario in which two sisters or brothers are living in the one house when one passes on and the other is left with a significant tax bill, which he or she may be unable to pay, in particular if he or she is elderly. I understand the issues the Deputy raises or which could arise and they merit examination. It is not something I have discussed with the Minister for Finance but I will on foot of the Deputy raising it. However, we must be careful to get these things right. As we so often learn when it comes to tax law, one can fix one anomaly only to open up another one. One can close one loophole but thereby inadvertently open a new one. When one does these things, one has to be able to write them in law in a way that stands up in the courts and when the Revenue Commissioners seek to enforce them.

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