Trevor Ó Clochartaigh (Sinn Fein)

One of the phrases used by the Minister of State in his explanation is "relatively modest". That phrase was also used yesterday and it has been employed on a number of occasions in respect of the different fees that are being introduced. What is the meaning of the phrase "relatively modest"? To what is it relative? As Senator Norris outlined, there are many families which are on very low incomes and for which €100 is not a relatively modest sum. In fact, it is quite a large sum for many. There is a concern - with which we will deal in respect of a later amendment - that the household charge could be increased.

In the context of waivers, there is a section in the Bill which stipulates that if a person dies, then the penalties will ostensibly be passed on to whomever inherits his or her estate. Will such individuals qualify for a waiver? If a parent dies, his or her house is passed on to his or her son or daughter. If said son or daughter is a member of one of the categories to which waivers will apply, will he or she automatically qualify for a waiver in respect of his or her deceased parent's house? This relates to a person's ability to pay. If my father, God forbid, were to pass away, his house would be passed on to me. If I were in one of the waiver categories, my income would not increase as a result of my inheriting the property because I could not sell it on. This matter may require examination because a person's ability to pay does not improve as a result of his or her inheriting a house. In many cases, those who inherit are hit with other duties and taxes which they are obliged to pay for making a capital gain.

Has consideration been given to this matter? If not, perhaps it could be examined prior to Report Stage. Would be it necessary, for example, to amend the legislation in respect of the category of people to which I refer? It is not clear, from subsequent sections, that said category is covered. I would welcome the Minister of State's observations on this matter.