Charlie McConalogue (Donegal, Fianna Fail) | Oireachtas source

-----to be able to do so as well without passing on a burden of tax for the child who is coming after them. Indeed, in several instances, where someone may be inheriting a family home, for example, they may not be in a strong position to be able to pay the type of tax which would be befalling them afterwards and may not be in the position to continue living there either. That can happen many normal people despite what some Deputies might say here today.

This is a positive step forward. It rewards hard work. It rewards people who are trying to do the very best they can and then pass the fruits of their endeavours on to those who are coming after them. This is a proportionate, balanced and welcome measure in today's budget and I recommend it to the House for endorsement.

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