I will speak about the amended scheme for remediation of defective blocks. Reliance is upon the standard IS 465 of 2018 which is unfit for purpose. It assesses superficial damage, not structural stability, and needs revision based on the best scientific evidence available on pyrrhotite sulfate attack. Engineers have downgraded recommendations for the full demolition of properties to partial demolition or remediation. We have heard from experts who say that partial demolition is a long-term disaster. We have seen one home of a pair of semi-detached houses demolished as defective while the other was left standing, despite displaying defects. We have seen houses partially demolished and reconstructed around walls which have not yet displayed signs of damage, and foundations are not included in the scheme. Science shows that deterioration can spread from defective blocks to seemingly healthy blocks, which have been left behind in walls or foundations and could be concealing a dark secret.

Individuals, families and whole communities are experiencing significant distress, including high incidence of mental health issues among those affected. This was raised clearly by Deputy Charles Ward in his motion yesterday. According to a study done by Ulster University, 30% of affected homeowners have suicidal tendencies and 40% have severe depression. The importance of having a safe secure home cannot be overemphasised. I urge everyone to go to Donegal to see the absolutely devastating consequences. It is heartbreaking to see. People are sitting in their homes which are crumbling around them. Deputy Ward knows about this first hand.

None of this is the fault of the affected homeowners. They bought or built their houses having faith in the system of regulations that are supposed to protect people, but the system failed. The danger is that it may continue to fail if this scheme is not addressed properly. Producers say these blocks meet the standard, but how can we have faith in those who are certifying them? Often quarries are certifying their own blocks. What steps is the Department of Housing, Local Government and Heritage taking to ensure quarries are adequately audited and that Government inspectors, not quarry owners or employees, seek material for inspection?

The pyrite remediation scheme applied in Leinster provided the perfect model on which to build communities. It was an end-to-end scheme delivered by the Housing Agency, which procured contractors, managed the work and paid the bills directly, with no upfront costs for homeowners. As has been seen in Donegal, at the moment it can cost between €700 and €1,000 to get an initial building assessment and several thousand euro to have inspections and tests carried out and reports written. These costs, along with the cost of a rebuild, are refunded if the work is approved, but homeowners have to come up with the cash first and the banks are not giving out loans because they know the houses are crumbling. This disaster has been described as being like a slow-moving earthquake and the response should be like a response to an earthquake. The crisis needs to be addressed as a whole and not as a series of individual misfortunes. Between 20,000 and 30,000 homes have been negatively affected by defective concrete blocks in the north west.

I thank the Minister of State for coming to the House. I urge him, the Minister and other Ministers of State in the Department to instruct their officials to carry out a full assessment of the challenges faced in Donegal and to empower the Housing Agency to provide an optimal end-to-end State-managed remediation model, like we saw in Leinster for pyrite, to relieve families of the financial and administrative burden of remediating their homes.

I thank Senator Cosgrove for bringing this up. She is a fellow west Cork person. People are proud of her in west Cork. It is an honour to take this Commencement matter as we fly the flag for west Cork in the Houses of the Oireachtas.

I sincerely thank her for raising this. I know she has been to visit those affected and has seen how the houses are crumbling and the psychological impact of what is happening, so she is coming from a well-educated place in terms of what she thinks needs to happen.

As the Senator is aware, the Remediation of Dwellings Damaged by the Use of Defective Concrete Blocks Act 2022, which contains the current grant scheme, commenced on 22 June 2023, and the related regulations were adopted on 29 June 2023.

The Senator referenced the pyrite remediation scheme and I can confirm this approach was considered in the development of the defective concrete blocks, DCB, grant scheme. However, it is not comparing like with like. The scale of the schemes is different and the homogenous nature of the damage caused to properties in the pyrite remediation scheme, relative to those in the DCB scheme, lends itself to the approach taken. It should be noted an implementation steering group for the current DCB grant scheme has been in place since 2023. The group comprises officials from the relevant local authorities, the Department, the Housing Agency and the homeowner liaison officer and provides a useful forum for discussion and feedback on operational and emerging matters related to the scheme and draws attention to issues faced by applicants.

Under the Act, homeowners may submit an appeal to an independent appeals panel if they are not satisfied with their determined remediation option. I understand the appeals panel is issuing determinations to appellants and is expected to accelerate its work in the coming weeks. In October 2024 an increase to the scheme was provided, bringing the scheme cap to €462,000, and an increase in the scheme rates of between 7.4% and 8.7% was approved on 7 November 2024. In November 2024, following the receipt of preliminary results from scientific research in Donegal, the Department announced changes to the way the scheme works for certain homeowners. All homeowners who have been given a non-demolition option, known as options 2 to 5, have been offered a choice of continuing with the work on their dwelling under the option determined or the option of a full technical review of their application by the Housing Agency once the full review of the national standard is complete. I understand the NSAI is progressing with its review of the IS 465 and will publish an update on its website when available. Furthermore, under section 51 of the Act, the Minister for Housing, Local Government and Heritage is required to commence a review of the operation of the Act within three months of the completion of any review of IS 465 by the NSAI. A report to each House of the Oireachtas on the findings and conclusions resulting from that review is required not later than three months after the completion of the review.

I see that last part as the opportunity, perhaps, to examine how the scheme is working, whether it is having the impact it should and whether it is addressing the issues it should be. Once the NSAI publishes its report the Minister will be compelled to provide a further report within three months of that report. That may be the opportunity to address some of the issues the Senator is talking about. The Minister has said repeatedly there is a commitment to keep the scheme under review. I see that as an opportunity to amend where necessary.

I thank the Minister of State for displaying a real interest in this. The non-demolition option is not working because, as I said earlier, if there is a defective block the deterioration can go into healthy blocks without people knowing. As such, demolition is the only option and this is what people want. Deputy Charles Ward got elected based on this, as did county councillors, because people feel they are not being listened to. I appreciate there is going to be a review. We have a model that works and that is what the homeowners want to see in Donegal. It is not just affecting homes but also early years centres and community centres. Whole communities are affected by this. It is a crisis and that needs to be homed in on. Deputy Mac Lochlainn said there were three levels to this. Mica, on this level, is like a cancer. Pyrite, which happened on the east coast, is next and then pyrrhotite is the one that is at the very end, which is happening in Donegal. I do not think anyone realises the full extent of the crisis that is there. I thank the Minister of State for his time. We will look into this review and how to use it.

I thank the Senator again. Her raising and highlighting the matter broadens awareness of the impacts it is having. We were chatting earlier and talking about the technical element in that if you are only partially rebuilding there is a risk of the pyrite seeping into the new blocks, which would have an impact. That is why we have to keep the scheme under review, which is exactly what we are saying in the answer here. The scheme will be kept under review to improve it. The Government approved priority drafting of legislation which will provide for the increases in the grant scheme, cap and rates, which were announced last year and have applied to all new applicants since that time, to be extended to a wider group of homeowners who incurred eligible costs under the grant scheme since 29 March 2024. In addition, the Minister plans to make a number of other amendments to the legislation so the scheme can continue to be applied in as efficient and equitable a manner as possible for all homeowners. This legislation is being progressed as expeditiously as possible and the Bill is included in the autumn 2025 Government legislation programme for priority publication, so there is new legislation coming for this session and we hope it will progress. I see that as an opportunity to address some of the issues the Senator was talking about, as well as the NSAI report, which is due to be published very shortly.

I welcome the Minister of State. I am raising a matter of utmost urgency and national importance, namely, the development of our clean energy infrastructure. As the Minister of State knows, our climate action plan commits us to deep cuts in carbon emissions and a rapid transition from fossil fuels to renewables. On wind energy, the wind energy development guidelines first issued in 2006 and most recently reviewed in draft form in 2019 provide a clear framework for evaluating wind farm applications. They set out criteria on noise, visual impact, shadow flicker, grid connections and community consultation obligations. Those guidelines sit within the broader national planning framework, which envisages wind energy as central to our energy mix to 2040 and beyond. I welcome those developments and have constantly said wind energy must be deployed responsibility, with full protection of residential amenities and rural communities. The guidelines ensure the proper setbacks, environmental impact assessments and community dividends are secured before the turbines go up.

Wind alone will not suffice. Solar energy has an equally important role to play in our transition and the programme for Government explicitly commits to introducing national planning guidelines for solar farms and to providing certainty for farmers, developers and local authorities alike. Last November, Solar Ireland published best practice guidance covering community engagement, archaeological assessments and glint and glare mitigation. These voluntary standards are a welcome step but they could be strengthened by a unified statutory policy. Without a clear binding framework we risk creating uncertainty that may slow momentum. Investors may hesitate to commit until they see consistent permitting criteria and farmers could pause land agreements as they await clarity. Local authorities working without a common reference point might face longer processing times through the planning system or varying local approaches which in turn can delay projects. Over time these factors can make it harder to scale up solar capacity promptly and smoothly. A national guideline would help align expectations, streamline decision-making and maintain community confidence. It would ensure projects are distributed in a balanced way, support grid connection planning and give all stakeholders, including farmers, developers, councils and neighbours, a shared roadmap for successful, responsible deployment. I therefore ask the Minister for Housing, Local Government and Heritage when we can expect to see these national planning guidelines for solar farms published and implemented.

Farmers are keen to diversify their incomes. Communities stand ready to support clean energy and investors need certainty before moving forward. A clear timeline would give local authorities the confidence to process applications efficiently and demonstrate our collective commitment to climate goals and rural development. I and the people I represent totally support every form of clean energy, from wind farms to solar to anaerobic digestion and any emerging technologies. Ireland must embrace all available alternatives to coal and oil. Ensuring we have a robust, transparent and timely planning process for each technology is not optional - it is our responsibility. I am asking the Minister of State to outline a timetable for the publication of solar planning guidelines. Let us give certainty to the local authorities, clarity to our communities and confidence to the investor. In doing so we will honour our climate responsibilities, strengthen rural economies and secure a cleaner, more resilient energy future for Ireland.

It is really refreshing and encouraging to hear the agreement that we need to push for clean, renewable energy. I totally take the Senator's point on the need for guidelines to be brought forward as quickly as possible.

The Programme for Government 2025 - Securing Ireland’s Future reaffirms Ireland’s ambitious targets of 8 GW of solar capacity connected to the grid by 2030 to assist with meeting the requirement of 80% of electricity demand supplied by renewables. Solar energy is a growing source of electricity, with approximately 1.76 GW of solar photovoltaic, PV, capacity currently installed. However, further solar capacity is required.

The programme for Government also contains a commitment to a land use review to ensure that optimal land-use options inform all relevant Government decisions. The second phase of the review, which is currently under way, will seek to identify the key demands on land to inform policies for land use across key Government objectives, improving socioeconomic, climate, biodiversity, water and air quality outcomes.

From a planning perspective, the programme for Government contains a commitment to introduce planning guidelines in respect of solar energy developments. In light of this commitment, the Department of Housing, Local Government and Heritage has begun an initial scoping process to identify the component factors relevant to the preparation of these guidelines, including the possible timeframe for publication.

Until the planning guidelines for solar energy developments are finalised, it remains the case that there are no specific planning guidelines in place that deal with solar energy development, as is the case for most types of development. In making a decision on a planning application for a solar energy development, a planning authority must consider the specific merits or otherwise of the application, in line with the proper planning and sustainable development of the area.

With respect to the regulation of solar energy developments more generally, planning plays an important role in this regard from both a policy and legislative perspective. From a policy perspective, the national planning framework, NPF, which was revised by my Department this year, sets the long-term strategy for the spatial development of Ireland to 2040 and informs a spatial hierarchy of plans that cascade to regional and local levels. The revised NPF enhances policy support for renewable energy development, including, in particular, the introduction of regional renewable electricity capacity allocations for solar generation development to achieve the national targets set out in the climate action plan. These allocations will be integrated into regional spatial and economic strategies, which will in turn inform city and county development plans and will lead to the identification of areas towards which large-scale solar energy development will be directed, and areas which may not be appropriate for such development.

From a planning legislation perspective, the Planning and Development Act 2024 delivers a range of measures to enhance the existing legislative framework. The Act provides for the alignment of the plan-making hierarchy to ensure greater consistency between national policy and local implementation, as well as providing greater certainty for stakeholders at all stages of the planning process.

The Senator may have picked up from the response that at the moment the areas that those responsible are scoping out the relevant areas in terms of the guidelines. I dislike the word "scoping" when I see it in an answer because it is almost like it is kicking the can down the road a bit. Within my Department, I will certainly stress the urgency, working with the Minister of State with responsibility for planning, Deputy John Cummins, to ensure that these guidelines are expedited. There is no timeline at the moment. That is not good enough. We need to get timelines in place in order that communities will know what they are dealing with. We need more renewable energy online. I often hear in communities that rural Ireland has already done enough. I am not sure that is the case. There is scope for more onshore wind and solar energy. We are only just realising the potential in that regard. We need to get to 80% renewables by 2030. That is a big ask. We are going to have to develop more renewable sources in all parts of Ireland.

I welcome the Minister of State's use of the word "expedited". He will expedite the process of developing the guidelines and implementing them. What we do not want here is communities up in arms. When the turbine industry was really getting going and being built, communities were torn apart. There was no communication. There were barriers. There were no guidelines or policy. Now we are going much the same route for solar planning and we need matters expedited. Let us keep communities together and work with them. I request that communities be made aware of any future developments in respect of solar farms. There is an application going in now, but communities are not being made aware of it. Let us bring everyone together and bring communities together. We will do so. I appreciate the Minister of State's answer. I hope that we will have the guidelines in the near future.

I appreciate the Senator's approach. He is clearly indicating that we need more renewables and is simply asking that there are guidelines in order that we can avoid a lot of the stress and strain that has been caused in different communities. That is still happening to an extent. These developments can be quite daunting for many smaller communities. It is such an alien concept to have infrastructure like this in some of the most scenic parts of Ireland. The Senator is right. We should have developed the guidelines for wind generation earlier. We need to accelerate the guidelines for solar energy. It would benefit everybody. Communities would know where they stand and what to expect. They would know where these types of development should be located and the restrictions and conditions of them. I fully agree. The Senator said it - there is a huge opportunity here for Ireland. Offshore is a good bit away yet. There is still great scope for more renewable energy on the mainland. I will bring the matter to the attention of the Minister of State, Deputy Cummins.

I welcome the Minister of State, Deputy Grealish. I am here as an advocate for the school community in Scoil Gharbháin, which serves the people of Dungarvan, Abbeyside and most of west Waterford. The Minister of State and I are of a vintage to remember the beginning of the Gaelscoil movement. That is 50 years faoi lán seoil at this stage.

We could reasonably say that the Gaelscoil movement is a victim of its own success. Gaelscoileanna everywhere are held in high esteem and are expanding and getting greater pupil numbers and greater parental acceptance. One such school is Scoil Gharbháin, which is a big school by any standards and which has an enrolment of about 320 pupils. The school serves the very strategically important town of Dungarvan in the west of the county. Being a victim of its own success, it needs to expand. The Department of Education and Youth owns the lands on which the mooted extension is going to be built, so that is not a problem. The whole idea of an extension is not a problem. It is uncontested. The Department, the school community and the board of management are as one. It is not a question of whether this is going to happen. The question of increasing importance to the school community is when it is going to happen. We have gone through a lot of the so-called loops that plague school communities, boards of management and principals. We may actually be close to the appointment of a design team to progress the final design for submission to Waterford City and County Council for planning permission, which would be a tangible indication that the project is nearly over the line. The Minister of State might be able to shine a light on that.

The proposed extension comprises four mainstream classrooms, two special educational needs classrooms and three special education tuition rooms. Special education is a fundamental constitutional right for people who want to provide their children with Irish-medium education. Gaelscoileanna are often seen as kind of elitist, but they do have special needs and have children within them who have special needs.

This would be a furtherance of the provision of special needs responsibility and answerability for children in Gaelscoileanna education.

That is really the nub of it. The parents, school community and board of management know that it is going to happen but the original application went in in 2018 and we have an expression in the Gaeilge that the Minister of State will be familiar with, being a Galway man, namely, meileann muilte Dé go mall or the wheels of God grind slowly. Well, if the wheels of God grind slowly, meileann muilte an Roinn Oideachais níos moille fós. They grind even slower still. After seven years of the preparation of the project, I think it is time to push through the design team’s report so that we can progress to planning application stage and make certitude of this really worthwhile project.

Tá an-áthas orm a bheith sa Teach seo ar maidin le haghaidh an ní seo a thógáil ar son an Aire. I think this is the first opportunity I have had to speak to the Senator here in the Seanad and I am delighted to take this Commencement matter on behalf of my colleague, the Minister for Education and Youth, Deputy McEntee, who is unfortunately unavailable. I want to thank the Senator for raising this matter, as it gives me the opportunity to outline to the House a report on the progress of an application for extension to Scoil Gharbháin, Cootehill, Abbeyside, Dungarvan, County Waterford.

Scoil Gharbháin is a co-educational primary school in Dungarvan, County Waterford, with teaching being carried through the medium of Irish. There are currently 320 pupils enrolled in the school. The Department of Education and Youth is in receipt of applications under the additional school accommodation scheme from Scoil Gharbháin and approval was given in 2019 to rent two mainstream modular classrooms. In 2023, the school received approval to rent a room locally to provide one mainstream classroom. An application to purchase additional lands was submitted by the school in 2021 and the acquisition of a 2.765-acre site was completed at the end of May 2025. In 2024, Scoil Gharbháin submitted a revised ASA application to meet the school’s accommodation needs and officials from the Department of Education and Youth have been engaging with the school on an ongoing basis with a view to making the most appropriate provision possible for the school and for its current and future students.

Since 2020, the Department has invested over €6 billion in schools throughout the country under the national development plan, involving the completion of over 1,300 school building projects. Government support for this investment, including by way of supplementary capital funding, has delivered real benefits for school communities. Supplementary capital funding of €210 million approved by the Government has brought the total capital allocation for 2025 for the Department of Education and Youth to €1.6 billion.

In July, the Government announced a capital allocation of €7.55 billion for the Department for the period 2026 to 2030 under the national development plan. As part of this NDP allocation, the Department will place a strong emphasis on provision for children with special educational needs, with a particular focus on meeting annual school place needs. In relation to project roll-out for large-scale projects and additional school accommodation scheme projects, the approach will be to continue to maximise the capacity of the existing school estate as much as possible in the first instance and provide necessary additional capacity through targeted and prioritised project roll-out over the course of 2026-30 period to meet the most urgent and prioritised needs.

The Department of Education and Youth is now preparing an NDP implementation plan. which is due for publication later in the autumn. This plan will optimise outputs from the NDP allocations, with a strong focus on maximising existing school capacity, progressing priority projects where local capacity across schools in the area is insufficient, and ensuring delivery that is affordable, offers value for money and meets functional needs.

It is often said among Irish language enthusiasts gurb é todhchaí na nGaelscoileanna todhchaí na teanga. The embodiment of the revival and the strengthening of the Irish language is inextricably bound up with the Gaelscoileanna and the impetus it gives to the proliferation of an Ghaeilge among the younger generation. At this stage, Scoil Gharbháin has probably issued into the community at least 2,000 Irish speakers, which, for a west of Waterford cohort, is hugely significant. I am a tad disappointed that, despite my very direct question to the Minister of State, no indication was given in the reply as to when the application will be going into Waterford City and County Council. That is the nub of the thing.

As the Senator knows, I am only reading out the script that has been given to me by the Department of education. I will read from the last page. I would like once again to thank the Senator for giving me an opportunity to outline the Department of Education and Youth’s position to the House. I understand the application from Scoil Gharbháin for additional accommodation is currently being considered and the school will be contacted directly once a decision has been made. I will ask the Minister to keep in touch with the Senator and that, when the school is contacted, he be kept in the loop. I can only seek to assure the Senator that the Department will advance this matter as quickly as possible and that it is very conscious that, where additional accommodation is required, a significant lead-in time is necessary for a variety of reasons. I will bring back to the Minister the urgency of what the Senator said.

Tá tú ceart. Tá go leor Gaelscoileanna i nGaillimh. Tá one in Órán Mór, Gaelscoil de hÍde agus ceann i Renmore, Gaelscoil Dara. Tá Gaelscoil Mhic Amhlaigh agus Coláiste na Coiribe ann freisin. Tá siad an-tábhachtach le haghaidh na Gaeilge. Bhí go leor Gaeilge agam ach tá sé beagnach caillte.

I will let the Minister know the importance the Senator has placed on this matter and ask her to keep him notified about what is happening and to contact him when the school is notified.

I thank the Minister of State for coming here this morning. I am raising this matter on behalf of James, Sheila and Kieran Sexton. They are Cork based. They find themselves in a very difficult position because they do not have children. James and Sheila are a married couple. James’s brother Kieran has returned from London, as many Irish people do over the generations. Kieran has come home to the family home where he has, at the age of 58, been diagnosed with an incurable cancer, lymphoma, and he is trying to get his financial affairs in order.

This raises the core subject of this Commencement this morning, which is about inheritance tax discrimination. This is something I was not aware of. If people in Ireland who do not have children – I do not like the term "childless" because it almost contains within it an assumption that there is a lesser or lower status applying to people who just do not happen to have children – leave anything in their wills, those who inherit must pay full capital acquisition tax. I believe that is unfair, discriminatory and inequitable. It is self-evident. This is something that affects every single constituency in this Republic.

It affects every Member of this House and the Dáil. It also affects our families. For example, if somebody leaves a property worth €400,000 in their will to a son or daughter, they pay no capital acquisitions tax, which is right and proper. However, if that person happens not to have children and leaves the property to a beloved niece or nephew, he or she has to pay €118,000 in tax, which is completely unfair. The State does not need this money.

In previous responses on this matter, the Minister stated that there is a presumption of constitutionality for this legislation unless the courts find differently. He said that the CAT legislation enjoys that presumption of constitutionality. I doubt that because the Irish for household is teaghlach, which contains a much broader definition of what constitutes a family. It is not just the mother and father; it is also the elderly, like Peig Sayers ina suí next to the fire, and that community of relatives who help to raise families in this Republic of ours. We are rightly proud of our extended families.

This actually breaches the Equal Status Acts because it discriminates against people on the basis of their family status. Couples may rightly leave €400,000 to a registered charity, for example, My Little Pony, and capital acquisitions tax does not have to be paid on that. Yet, if a couple who do not have children want to leave the same amount to a niece or a nephew who might be trying to make their way in life and get a roof over his or her head, he or she has to pay €118,000. That is both unfair and inequitable. The Minister has argued that this is constitutional, but it is something he could change. It would be very positive if he did so. It would be relatively cost neutral to do it and it would right a grievous wrong. It would help not just people who do not have children but their extended families, which is all of us. It is the right thing to do. I ask the Minister to use his discretion to amend this.

I thank the Senator for raising this matter. I have also been contacted by the family in question. To their credit, they have been very strong in their advocacy and other work they are doing contacting all Members of the Dáil and Seanad. I am taking this matter on behalf of the Minister, Deputy Paschal Donohoe, who is out of the country.

Capital acquisitions tax is a tax on inheritances or gifts on an amount over a particular tax-free threshold. It is a beneficiary-orientated tax, which means it is payable by the recipient of a gift or inheritance as opposed to the person providing that gift or inheritance. Capital acquisition tax plays an important role in ensuring we maintain a broad tax base and raised €854 million in 2024. The Senator will agree that the latter is a not an insignificant sum of money. It also ensures that transfers of wealth within families and between generations are appropriately taxed.

For CAT purposes, the relationship between the person giving a gift or inheritance, the disponer, and the person who receives it, the beneficiary, determines the maximum amount, known as the group threshold, below which CAT does not arise. The Finance Act 2024 increased each threshold and the estimated cost was €88 million annually. The group A threshold, currently €400,000, applies where the beneficiary is a child of the disponer.The group B threshold, currently €40,000, applies where the beneficiary is a brother, sister, nephew, niece or lineal ancestor or lineal descendant, such as a grandchild, of the disponer. The group C threshold, currently €20,000, applies in all other cases. Where a person receives gifts or inheritances that are in excess of the relevant tax-free threshold, capital acquisition tax at a rate of 33% applies on the excess benefit.

In the past year, there has been a focus brought to the group B threshold with the argument being made that beneficiaries such as nephews and nieces of disponers who are single or childless - I take the point the Senator made about using the word "childless" - should benefit under the group A threshold. It is important to be aware that Ireland is not unique in providing a distinction in how children are treated for inheritance tax purposes compared with nephews, nieces and siblings.

There are a number of exemptions and reliefs from this tax that may apply depending on the circumstances of the case, some of which do not require that any specific family relationship applies. One such exemption is the dwelling house exemption. Where a person takes an inheritance of a dwelling house, that person may be able to avail of the dwelling house exemption. To qualify for the exemption, the inherited property must have been the disponer’s principal private residence at the date of death. The beneficiary must also have lived in the house for three years prior to the date of the inheritance and must continue to live in the house for six years after that date. In addition, the beneficiary must not have a beneficial interest in any other residential property. Nieces or nephews of that disponer may qualify for favourite niece or favourite nephew relief in respect of gifts or inheritances of business assets. The relief allows a niece or nephew who qualifies for the relief to avail of the group A threshold. A number of other exemptions and reliefs are available, including the small gift exemption and agricultural and business relief.

The Senator should note that the existing CAT regime, as with all legislation, was created with the benefit of advice from the Attorney General. Therefore, the Minister for Finance is satisfied that the regime does not conflict with the Equal Status Acts 2000 to 2008 and is not unconstitutional.

Unfortunately, we live in an era of moral legalism. It may well be the case that the Attorney General argues that it does not breach the Equal Status Acts, but it is clearly wrong. In a time of moral legalism it has never been more difficult to tell the difference between what is right and what is wrong. I put it to the Minister of State that it has never been more important that we draw a distinction between what is right and what is wrong. I heard it very clearly in his answer. An amount of €854 million is not an inconsiderable sum of money, and I know that Paschal Donohoe would say that if he were here. However, that is not the basis on which we should make a decision as to whether something is right or wrong. I do not think that just because something yields revenue to the State it should be an injustice that is perpetrated on families like the Sextons and all our families.

I appreciate the answer, but I would be grateful if the Minister of State could ask the Minister, Deputy Paschal Donohoe, to consider righting this wrong.

I will certainly bring the compelling case the Senator has made today back to the Minister. Some of my colleagues have made the same case at our parliamentary party meetings. There certainly seems to be inequity. Some might even say there is inequity in having any inheritance tax because the person who generated that wealth has paid tax on it in the first instance through savings, through their work, through PAYE or whatever. However, we need a tax regime in place in order to run our country and we need to collect taxes. On other days we will be in here when the Senator and others will rightly ask what we are doing about investing in disabilities, mental health, education and social welfare. We need a revenue stream to be able to make such investment in our public services.

Quite often, people are treated differently in terms of their circumstances for taxation. Married couples are treated differently from single people. The more people earn, the more tax they pay. There are variances in the tax regime across the board and not just in inheritance tax. I accept the point the Senator has made. I will bring it back to the Minister. This is a campaign that is gathering legs. As the Senator knows, campaigns that gather legs may enjoy some element of success in the future. I will bring what he said back to the Minister.