I welcome the opportunity to speak on this motion on fuel, energy and carbon tax relief. This issue matters enormously to people in my constituency of Kerry and across rural Ireland. When we talk about energy prices in this House, we have to remember that behind every statistic is a family, an individual trying to heat his or her home, a person trying to get to work or a small business trying to keep its doors open. In Kerry, many households are particularly exposed to the cost of home heating oil. For those famili…

This is a very important Bill. As the Minister is aware, disability services in Kerry face huge challenges, including staffing shortages, long waiting lists for children's assessments, respite for children and a lack of adult residential and respite care. There is a huge backlog in relation to assessments of need and huge issues with services, accessing services and staffing. As the Minister is aware, the HSE and Kerry Parents and Friends Association have struggled with recruitment, which has severely impacted all …

I welcome the opportunity to contribute to this debate on home heating oil and the very real pressure energy costs are placing on households across Ireland. This is an issue that I hear about every day from constituents in County Kerry. For many families in rural Ireland, home heating oil is not something that can be simply replaced overnight. It is the main source of heating in their home and when the tank needs to be filled that can mean finding a significant amount of money at one time. This is a very real cost-…

I welcome the opportunity to raise the very real challenges facing our hospitality and tourism sector. I acknowledge the Government's decision to reinstate a 9% VAT rate. I have spoken to businesses in Killarney, Cahersiveen, Killorglin, Dingle, Castleisland and elsewhere in Kerry and I have been told very clearly that the return to 9% has made a considerable difference. It is giving businesses some breathing space. It is helping them manage their costs and plan with greater certainty. However, the 9% VAT rate does…

The latest research shows hospitality electricity costs increased by 61.7% between July 2023 and July 2026 while labour costs increased by 15% and insurance by 26.6%.

The situation with energy is particularly concerning. Figures published today show that wholesale energy electricity prices were 76.9% higher in August than there were a year ago, having increased by almost 10% in August alone. Eurostat data also show that Ireland had the highest non-household electricity prices in the EU in the second half of 2025. I am hearing consequences directly from businesses all over Kerry. I know of one business in Killarney that has reduced its headcount from 125 staff to 105 but is still…

I welcome the response and I reiterate the appreciation I am hearing from businesses all over Kerry for the restoration of the 9% VAT rate, which has made a considerable difference. However, we need to make sure that our hospitality businesses can continue to employ people, invest, remain competitive and provide the tourism product on which communities such as those across County Kerry depend. The concern is that we are now caught in an ever-spiralling circle of the cost of doing business. VAT comes down but energy…

I also raise Garda numbers in towns and villages, this time in Kerry. I am referring not just to Killarney and Tralee but to Castleisland, Dingle, Kenmare, Killorglin and Cahersiveen. In one particular area, Portmagee, there was always a garda until a few years ago. I have made representations on that. The other issue I wish to raise is drink spiking. It is becoming very common across the world, but also here, including in the Taoiseach's county. I am aware of cases there. I was approached recently by a prominent b…

I call on the Minister for housing and local government to intervene in a most urgent matter in County Kerry where subcontractors to Uisce Éireann are being left to wait for two, three or four months without being paid for work that has been carried out. This is not acceptable. These delayed payments mean subcontractors are unable to pay wages or for diesel due to cash flow problems. This is happening right across my county in Tralee, Dingle, Killarney, east Kerry, Killorglin and Kenmare. In every corner of Kerry, …

With delayed payments, interest should be applied to overdue accounts paid to contractors similar to local authorities, utilities and other bodies that have this payment system. Why not Uisce Éireann? Why should it be allowed to get off scot-free especially with the manner in which it is blackguarding contractors and subcontractors? It does not pay to provide a 24-7 call-out service without payment. That is an obvious fact. A simple solution would be to put contractors on a monthly drawdown system. That would cut o…

I welcome the publication today of the draft national planning statement on rural and Gaeltacht housing, which represents the most significant reform of rural housing policy in over 20 years. As a rural TD for Kerry, I know at first hand the frustration, inconsistency and uncertainty that many families have faced when trying to build a home where they were born and raised. I was glad to engage consistently with the Taoiseach and our Fianna Fáil colleagues, the Ministers, Deputies Browne and Calleary, throughout thi…

I want to raise again the chronic shortage of respite for children with profound disabilities in County Kerry. Families are waiting seven or eight months for one or two nights' break and they are at breaking point. The same applies with regard to adults with profound disabilities in Kerry. The issue of respite for these individuals and their families must be of the very highest priority. There is a wonderful centre at St. Mary's of the Angels in Beaufort that should be developed into a centre of excellence for resp…

I raise again the issue of inheritance tax and the anomalies that exist for parents and their children, on one hand, and childless adults, their brothers, sisters, nieces and nephews, on the other.

I have raised this issue on a number of occasions. It is a huge issue and there are anomalies. We need to address this. Currently, children inheriting a family home from their parents are exempted from inheritance tax up to €400,000, which, considering the price of homes currently, is undoubtedly far too low. However, a major anomaly exists when it comes to childless couples and individuals, who often decide to leave their home and assets to their nieces and nephews, brothers and sisters. Unlike children inheriting…

I believe we should separate the limit on the house from any other inheritance. The €40,000 cap in the case of a niece, nephew, brother or sister is absolutely ridiculous and discriminatory. In the upcoming budget, I propose that the Minister increase the €40,000 cap and we separate the house from the inheritance. The bands are less today than they were 15 or 16 years ago, as they were reduced during the recession. If the value of the house and any other assets is over €600,000, a son or daughter is liable for a €6…

I want to raise again two hugely important education and economic development projects for County Kerry and ask that every effort be made to expedite both. The first is the proposed hospitality education college at the former Pretty Polly site in Killarney. It is a transformative project not just for Killarney but also for the wider south-west region. Hospitality and tourism, as the Minister is well aware, are the backbone of our local economy, and this project would create a state-of-the-art training campus focuse…

I again raise the issue of inheritance tax and the anomalies that exist for parents and their children on the one hand, and childless adults, their brothers, sisters, nieces and nephews on the other hand. Currently children inheriting a family home from their parents are exempted from tax on inheritances of up to €400,000, which, considering the price of homes currently, is undoubtedly far too low. However, a major anomaly exists when it comes to childless couples and individuals who often decide to leave their hom…

I thank the Minister of State for his detailed response. I mentioned the case of the civil servant who passed away. His partner was refused the widow's portion of his civil servant pension as they were not married. This was also found to be unconstitutional. Contrast this with the current taxation system where partners are treated as strangers for capital acquisition tax purposes. This is wide open to a constitutional challenge to the current legislation. Obviously, I am aware that during the past week, the State s…

I call on the Government to urgently address the anomaly that exists with the current taxation system in respect of capital acquisitions tax when applied to partners in comparison to married couples. Current legislation means that a partner, even a lifetime partner, is regarded as a stranger for capital acquisitions tax purposes. Therefore, the current threshold limit of €20,000 applies and anything over that amount is taxed at 33% whereas married couples are tax exempt. Partners are now entitled to a survivor's pe…

-----the current legislation and needs to be addressed by the Minister for Finance.