Éamon Ó Cuív (Galway West, Fianna Fail) | Oireachtas source

One of those changes related to people who are severely disabled from birth. If the parents die and leave their estate to their children, the family home might be sold. If they leave, say, €200,000 to each of the children, in the case of the person in receipt of the disability allowance, what will happen once he or she receives that is he or she will lose the entire disability allowance. I do not think that is equitable, fair or just. The siblings who do not have a disability, on the other hand, will get their money totally free of tax and there will be no penalty.

There is also the example of a couple with a dependent adult in a one-income family. In one case, they might put the money into joint bank accounts, and in another, they might put it only into the income-earner's bank account. In the first case, they will be means-tested on the increase for the qualified adult. There are any number of examples that are totally anomalous and the system needs to be reformed.

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