Tá mé an-sásta an cheist seo a chuir ar an Aire ar son an Teachta O'Sullivan. Mar is eol dó, bhí díospóireacht againn aréir inár bpáirtí parlaiminte ar an ábhar seo. Last night at our parliamentary party meeting, this issue was raised and concern was expressed by a number of Members about the application of the disabled drivers and disabled passengers scheme. The Minister will be aware that the scheme offers those eligible to avail of a repayment of VRT and VAT on the purchase of vehicles and to exempt those eligible from paying motor tax. Concern is being brought to our attention, however, by a high number of refusal rates on such applications and by people finding the application process quite complex and difficult to navigate. Does the Minister have any intention of adapting the scheme?

Sentiment score: 0.03

That is no problem. I could not be mistaken for a better person. I welcome the Minister's response and the sentiment contained in it, particularly the information that a new scheme is being proposed in this area. This would be welcomed by all Members of the House and many sectoral interests working on behalf of people with disabilities. In respect of the report submitted to the Department of the Taoiseach, is there any update about when that might be published and will there be a debate on the issue among Members?

Sentiment score: 0.30

I welcome that.

Sentiment score: 0.46

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?

Sentiment score: 0.20

I thank the Minister for the response. We are all aware when proposing any change that it must be balanced against other areas within the Exchequer. The concern is that some people are entering a phase of their lives where they must give consideration to this issue. Our worry is that what they are passing on to their relatives is as much a tax burden as an asset. There should be some consideration of that point. Consideration should be afforded by bringing forward some type of equity in respect of the inheritance of somebody's principal private residence. If a family is going to leave their home to a descendant, we should bring greater equity to the thresholds for that purpose.

Sentiment score: 0.09

I thank the Minister for his response and for giving the issue further consideration.

Sentiment score: 0.60