Ken O'Flynn (Cork North-Central, Independent Ireland Party) | Oireachtas source

This is not a hypothetical or abstract policy debate. This affects hundreds of thousands of people in this country. On 19 March in the Upper House, the Minister for Finance, Deputy Donohoe said he would address the fundamental points of discrimination. He also made the statement that it seemed to be constitutional, yet he has not provided any proof or legal argument and no documentation has ever been published by this Government or previous Governments to support that claim; there is absolutely none.

I ask the Government the following - and I hope the Minister can respond with clarity and commitment on this: does the Government believe the current inheritance tax system is fair and equal in its treatment of childless citizens when compared to those who have children? Has the CAT regime, in particular the inheritance tax, been reviewed since 1991 to ensure compliance with the equal status legislation? Will the Government publish all documentation and supports that do not infringe the breach of the constitutional rights of the childless citizen?

If I leave all my money to the dog's home, the dog's home pays absolutely zero tax. Therefore, the chihuahua has more rights in this country than the childless citizen, or my niece or nephew.

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