Helen McEntee (Meath East, Fine Gael) | Oireachtas source

I thank the Deputy for raising this matter. This is something that impacts a significant proportion of our population and there are very different reasons people may not have children, choose not to have children, cannot have children or are in different scenarios where it does not happen.

It is always open to any individual or group of people to make representations, be it prior to the budget or any time of the year, to try to put forward changes to our taxation system, whether that is to inheritance tax or any other part of our system. This is no different. I am aware there is a briefing due to take place next week on this particular matter where many of the issues the Deputy has outlined will be discussed and raised. We as Deputies have an opportunity to engage with and listen to the various different challenges, concerns and issues he has just outlined. There is absolute merit in what he is saying. The relationship a parent has with his or her child is so often similar to the relationship a person has with his or her niece, nephew or indeed with a close friend. We must ensure our taxation system works for everyone but also that there are clear lines and strict rules that can be clearly followed.

As a Government, we have made changes to our inheritance tax system in recent years. I appreciate it does not apply to the scenarios the Deputy has referenced. We have tried to make sure where families are passing on something, be it their home, land or property, that insofar as possible as much of that goes directly to their children and family so they can plan for their future. That is why so many of us invest in what we do and why so many of us work; it is to make sure we can provide for and plan for our family and those closest to us. What the Deputy is suggesting is that this would go broader than the immediate family unit, as has been set out. That is a discussion we as the Dáil and as colleagues can and should have. Ultimately, it is a decision that must be taken within the budget and its parameters. That can be done prior to the budget and as I said, there is a conversation due to take place in the AV room next week.

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