Before proceeding with the Order of Business, I have the pleasure to welcome Ambassador Marn to the Distinguished Visitors Gallery. Today we mark Slovenia's national day, celebrating the country's declaration of independence from Yugoslavia in 1991, a milestone that reaches its 35th anniversary this year. Ireland and Slovenia enjoy warm and longstanding relations. Ireland recognised Slovenia on 15 January 1992 and opened our embassy in Ljubljana in October 2001. Our ties deepened further when Slovenia joined the Eu…

Before I call Senator Fitzpatrick, I welcome the pupils from St. Patrick's National School from Bray who are guests of the Tánaiste. I hope you enjoy your visit here today. I know you are coming to the end of the school term, but it is customary here to say there is no homework for the rest of the week. I am sure you are getting your holidays tomorrow anyhow. Enjoy your visit. You are very welcome.

I welcome Deputy Lawlor and his guests to the Gallery. I hope they enjoy their visit. They are very welcome.

I call on the Deputy Leader, Senator O'Loughlin, to respond.

Before I put the motion to the House, I wish to welcome guests of Senator Keogan. Elle Villa Tan is the Senator's foster daughter. She is studying in Trinity College Dublin and the Senator is very proud of her. Lara Gallagher is a student in UCD. Josh Oyiki is a student in Trinity College Dublin, and Natasha Rowan-Button is a student in Technological University Dublin. They are all very welcome and I hope they enjoy their visit to Leinster House.

When is it proposed to take Report Stage?

Is that agreed? Agreed.

When is it proposed to take Fifth Stage?

Is that agreed? Agreed.

Amendment No. 18 is in the names of Senators Higgins, Ruane, Stephenson and Black, was already discussed with amendment No. 16 and I understand Senator Harmon is moving the amendment.

Amendments Nos. 21 to 23, inclusive, are related, and may be discussed together by agreement. Is that agreed? Agreed.

Senator Sarah O'Reilly is not present to move her amendment No. 23.

Amendments Nos. 24 to 27, inclusive, are related and may be discussed together by agreement. Is that agreed? Agreed.

Amendments Nos. 28 to 31, inclusive, are related and may be discussed together by agreement. Is that agreed? Agreed.

Amendment No. 32 is in the names of Senators Higgins, Ruane, Stephenson and Black. Senator Harmon is moving it on their behalf.

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 i…

I thank the Minister of State for his response. I understand that a significant amount of money comes from the inheritance tax. It is almost like a form or double taxation. The people who earn the money have already paid tax on it, and now the person who is going to inherit it has to pay tax on top of it again. While I understand that a change would cost a lot of money, I pay tribute to the End Discrimination in Inheritance Tax group, which has been thorough in setting out the issues that people, especially childle…

I thank the Minister of State for his personal interest in the area.

I welcome the Minister, Deputy Jim O'Callaghan. His officials are on the way. We now move to the Guardianship of Infants and Child Care (Amendment) Bill 2026, which was changed from Guardianship of Infants (Amendment) Bill 2026.

Next are Senators McCormack and Tully. I understand they are sharing time. Is that agreed? Agreed.