There seems to be a very softly-softly, kid-gloves treatment of certain well-heeled taxpayers by the Minister for Finance and the Revenue Commissioners. Did I say "taxpayers"? Sorry, I meant to say wealthy people who are abusing our tax laws in some cases or, in other cases, engaging in outright tax evasion. In the first group, wealthy people are using a loophole to transfer wealth to their children without paying inheritance tax. They are using the dwelling house exemption section 86 relief that was introduced in 2000. Under section 86, second and, in some cases, third and fourth homes are being bought for children, often for more than €1 million. The children live in these homes for a period and can then inherit them tax free when their parents die. Ordinary people do not have that choice and must pay inheritance tax at 33%. In many cases, families have to sell off their family homes to pay inheritance tax. The abuse of the scheme has been of concern to Revenue for years. It was expected the loophole would be closed in budget 2017 but it was not. The Minister has said he is considering the issue. What is there to consider? It is a loophole and as such one closes it. The opportunity is still there but I have read through the Finance Bill and it is not even mentioned. I was also amazed to see tax evaders use offshore companies. People who have already been identified by Revenue have been sent a friendly letter warning them and giving them six months to get their tax affairs in order. Why is that? Any ordinary taxpayer who owes money to Revenue is told he or she must pay upfront and over a period of time.

Why is there such reluctance on the part of the political establishment to make very profitable companies and wealthy individuals pay tax in this country? I want the Taoiseach to explain to the people of Ireland why the opportunity is not being taken in the Finance Bill 2016 to close the tax rule on the dwelling house exemption in respect of the section 86 relief.

The Finance Bill is on Second Stage in the House and is being taken by the Minister for Finance himself. If the Deputy has an issue in respect of inheritance tax, I suggest she puts down an amendment and has that discussed on Committee Stage.

I welcome that and I will do so. I have often raised issues in regard to Bills and they are never taken on board. I wanted to raise this in the Chamber with the Taoiseach to ensure that it is dealt with. The Minister for Finance, Deputy Noonan, admitted recently that the tax provision was being exploited by wealthy people. Tax experts say well-heeled people are now gifting houses worth €1 million or more to their children and using the inheritance tax exemption to avoid tax. As well as avoiding tax, many of those exploiting the dwelling house exemption are renting out their properties, which breaks the rules attaching to the relief. This information comes from Susan Murphy of Make My Will Solicitors who says the last few years have seen a large increase in the number of section 86 claims. Last year, approximately 741 people claimed the exemption, which number was up from almost 500 in 2012. They are blatantly abusing this tax scheme. I ask the Government side to ensure that any amendment I put down is supported and to support my position in relation to evasion by wealthy companies in respect of moneys owed to the State.

The Minister has made some changes to the threshold in respect of inheritance tax.

He has not made it yet. He said he would.

The Minister has also made changes in respect of section 110 with regard to vulture funds and all of that. It is obvious the Minister does not favour either tax avoidance or tax evasion and has closed many loopholes in his time as Minister for Finance.

Obviously, he does.

Deputy Collins is entitled to raise the issue and air it here, of course. I suggest that if she wants a further discussion on it, she should put down an amendment on the specifics of what she is talking about.

Why does the Minister not put in an amendment?