Noel Grealish (Galway West, Independent) | Oireachtas source

I thank the Tánaiste for his response. It is a different scenario in Northern Ireland and Britain. A niece or nephew in the same situation in those jurisdictions would not have to pay a penny in inheritance tax. Several other countries in Europe and around the world also make it easier for family members to hold onto the family home. Sweden, the Czech Republic and Norway have all scrapped inheritance tax. The same is true in Austria where a small property transfer tax must be paid instead. The niece or nephew being left a €350,000 house would pay little more than €40,000 in Poland, approximately €20,000 in Italy and less than that in Bulgaria. Australia, New Zealand, Canada and India are just some of the other countries in which no inheritance tax is paid. Will the Tánaiste commit to resolving the inequalities that exist in the inheritance tax system in Ireland for people who have no children and wish to leave their homes to a close family member?

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