Tax Reliefs
Seanad Éireann — 2026-06-24
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Maria Byrne (FG), Agricultural Panel

I thank the Minister of State, Deputy Troy, for coming to the House to discuss this important issue. I am asking him to make a statement on the issue of inheritance tax.
When a parent dies, he or she can leave up to €400,000 to any of his or her children. For those who are married but who may not have children, however, the threshold from sibling to sibling is €40,000. Many people who do not have children feel very disenfranchised in that they feel they have paid their taxes. Whoever they are going to leave their inheritance to is often put to the pin of their collar to pay the inheritance tax. Many people end up having to sell the family home or shares, for example, just to pay the tax due.
An issue also arises where couples who are not married buy a house together. If, before getting married or where there is no marriage, one partner dies, the other can inherit only €20,000. In many cases, the surviving partner might have to sell the house that they bought together just to pay the inheritance tax.
There seems to be a huge anomaly in this regard. It is very unfair that someone who has paid their taxes and wishes to leave what they have to a loved one, be it a relative, niece, nephew, cousin or other individual, is disenfranchised.
I would love to hear what the Minister of State has to say about it, and if a review is being carried out in this whole area. It is an issue we need to look at seriously.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2026-06-24/debate/main
Retrieved: 2026-08-14T04:55:06+00:00
Sitting date: 2026-06-24