Tax Code
Dail Éireann — 2025-02-13
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John Connolly (FF), Galway West

Gabhaim buíochas arís leis an gCathaoirleach Gníomhach agus tugaim leithscéal an Teachta Crowe don Teach.
I am sure that, like us all, the Minister has received substantial correspondence on this issue. There is a perceived discrimination in the application of inheritance tax that impacts families who have no children of their own. As the Minister will be well aware, strong bonds exist between aunts, uncles, nieces and nephews. Often in such situations, the nieces and nephews become the primary carers for their aunts or uncles. The income threshold is ten times greater for a child than it is for a niece or nephew. Is any consideration being given to amending those rules?

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2025-02-13/debate/main
Retrieved: 2026-09-14T01:00:55+00:00
Sitting date: 2025-02-13