Charlie McConalogue (Donegal, Fianna Fail) | Oireachtas source

I thank the Deputies for the response and the contributions to the debate. This is a positive step forward and obviously will affect many ordinary, normal people. The threshold is now increasing for a child inheriting from a parent, from what would have €335,000 to €400,000. There are lots of very ordinary people, whether it be a farm, a home or a dwelling house, where they would be inheriting that from a parent, and, indeed, where a parent, having worked very hard all of his or her life would like to help provide for a family coming after them and be able to hand over the family home, for example, or indeed in some cases, a farm as well. They want-----

See this speech in context