Denis Naughten (Roscommon-Galway, Independent) | Oireachtas source

Childless couples and individuals with no sons or daughters should be able to leave their home to a niece or nephew, without him or her being taxed to the hilt. I am calling for a change to Ireland's inheritance laws whereby they will no longer punish people for not having children by issuing those to whom they leave their homes with huge tax bills.

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