Brian Hayes (Dublin South West, Fine Gael)

No, it does not. There is a reference to dwelling house. It does not refer to the others. Senator Mullen is correct that a child of one civil partner who receives a gift or inheritance from the other civil partner gets a tax free threshold of €332,000. It is called the group A threshold. He contrasted that with the lower tax rate threshold for gifts and inheritance from siblings, aunts or uncles which is about €33,000, the group B threshold. The treatment of children of civil partners is the same as that of children born of married couples, including adopted children. He is right to point that out.