Just to follow on from that question about tax measures to encourage gym membership, I ask that when the review is being done at the end of the year, tax measures for families be looked at. We see young families stuck on their phones. I have two teenagers and a young adult and this year we have got a family gym membership. It is great to be able to go to the gym together. In fairness, our local gym is a testament to the money that was invested in our local sports club, in that it has allowed that facility to be there. Perhaps for parents with very young children, that tax incentive could be given for gyms. It could also be given to leisure centres so that our young children could start learning how to swim, which is a vital life skill. I ask for a tax incentive to be there for families in that regard to set in train that really good habit from a very young age and to keep families being active together and away from their phones.

Sentiment score: 0.29

In terms of the reinsurance schemes, it is important when we are considering about flood insurance that we also consider thatch insurance. I have a constituent in Carlow who was flooded but does not have insurance for flooding. As he lives in a thatched house, he also does not have insurance for fire. I ask that when we are considering reinsurance that we might consider that too.

Sentiment score: -0.03

166. Deputy Catherine Callaghan asked the Tánaiste and Minister for Finance if he will amend inheritance tax thresholds for individuals who have no children of their own and would like to leave an inheritance to a niece or nephew; and if he will make a statement on the matter. [9956/26]

Sentiment score: 0.02

Will the Tánaiste consider amending the inheritance tax thresholds for individuals who have no children and would like to leave an inheritance to a niece or nephew?

Sentiment score: 0.03

I thank the Tánaiste for his answer. We know - and the Tánaiste knows better than anyone - that over the last number of years Fine Gael has been at the forefront of a changing Ireland where alternative family structures are welcomed and where people do not feel the pressure to confirm to what was once the traditional idea of a family. Fine Gael values personal liberty and it is clearly reflected in the broad liberalisation of Irish attitudes. However, while societal attitudes can naturally evolve over time, laws do not evolve of their own accord. They need political will to bring them up to date. I believe the current inheritance tax is reflective of a different Ireland from the Ireland we live in today. The most recent census data show there are almost 400,000 families without children in Ireland. Therefore, if an individual wishes to leave an inheritance to someone outside their immediate family, as has been mentioned, they are only tax exempt to the first €40,000 of that inheritance while couples in group A benefit from an exemption of ten times that much. With that in mind, how does the Tánaiste intend to work towards bringing our tax system in line with social attitudes and support new family structures by increasing the inheritance tax thresholds for childless individuals?

Sentiment score: 0.34

I thank the Tánaiste. I like that response and that well-thought-out way of looking at it from the carer's point of view. I am heartened to hear that tax measures as a whole will be reviewed in the course of this Government. I point out, perhaps again, that for many people across Ireland, factors other than choice determine whether or not they have children. If these people own properties and should they wish to pass them on to their close relatives, the low exemption thresholds mean they will be burdening those relatives with large tax bills. Oftentimes, what happens then, as we all know, a family home that people would like to keep in the family needs to be sold. That is against the wishes of the person who has left it and those of the person who is inheriting it. Furthermore, as the Tánaiste is aware, these thresholds last throughout a person's lifetime. This means that if an uncle gives a gift of over €3,000 to their niece or nephew during their lifetime, it is deducted once again from the recipient's inheritance tax threshold at the end of life. With this in mind, would it be possible to amend the rules so that there is a greater exemption for gifts that are given during a person's life?

Sentiment score: 0.18