Danny Healy-Rae (Kerry, Independent) | Oireachtas source

I just want to say that it has to be remembered that 52% of mental health patients and people with mental health issues smoke.

I welcome this increase in the limits or caps for inheritance tax. Deputy Paul Murphy complains about farmers or others getting the benefit of this. Going back in time, if you were the son or daughter who inherited a farm, you were considered to be made for life. That is not the case anymore. The value of farms has gone up - there is no escaping that - which means that many young farmers starting out are landed with a massive bill to pay the capital gains tax, even at €400,000. You would not buy much of a farm now for €600,000 or €700,000. You would not live off that type of farm if you did not have something else. The threshold increase from €32,500 to €40,000 is completely inadequate. Again, it could be an uncle or someone. The increase from €16,250 to €20,000 is very low altogether given that the value of property is going up each day. Any fellow who takes over a farm has the ambition to hold onto it, try to make a living out of it and pass it on in better shape or as good as he got it.

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