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

I thank the Tánaiste for his reply. The policy itself offends the basis of fairness in the State. I am delighted that the Tánaiste has recognised that I have brought up in this House the unfairness when it comes to inheritance tax and when it comes to single couples. There are 36,000 single couples who do not enjoy the same benefits as the married couples, and 1 million people are childless in this country. If this was a private company doing this to its employees, there would be hell to pay, because it would be in breach of the Employment Equality Act. I am asking the Tánaiste to lead a delegation across Departments to see where we are in breach of equality.

There is a constitutional test when it comes to equality, whether it is an inheritance tax or the opt-in or opt-out in this particular circular. I accept what the Tánaiste is saying about what we pay in and pay out and what we get for things but in all fairness, charging someone €55,000 over 35 years that no dependant, no family member, can benefit from does not seem fair at all to me.

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