Martin Conway (Fine Gael)

Approximately 12 months ago, I was approached by a constituent who informed me about a couple's intention to buy a house. One element of the relationship already owned property while the other did not. The person who did not previously own property felt very hard done by, because the couple was caught for stamp duty in respect of the entire house. That person was of the view, correctly, that it should have been for 50% of the value, if one considers the definition of equality about which Senator Mullen spoke. This is a point at which equality does not exist. Significant cohabitation takes place in our society and this must be recognised in legislation.

As for the civil partnership legislation that was enacted last year before I was a Member of this House, I welcome how the tax requirements at least are being brought through in this legislation. As for the future, the definition of equality is a concept around which all Members must get their heads. Moreover, people must begin to work out what comprises equality for future legislation. The case of older people was referred to previously and there could be a case, for example, in which an 88 year old lady was being looked after by her 75 year old brother and perhaps they might wish to will their properties to nieces and nephews. In such a situation, the threshold is one tenth of what it should be, which is highly inappropriate. There should be a way to facilitate aunts, uncles and cousins. Moreover, perhaps children should be able to leave their property to an aunt on their deaths in cases in which there was no one else up along the line. Members must become creative and must extend the definition of fair play and equality. Moreover, over the lifetime of the Government, Members must ensure that legislation is progressive in this regard. I had not intended to speak in this debate but as Members are speaking about equality and the issues associated thereon, there must be a proper definition of equality that reflects a broad church.