I raise an issue with the Minister that has gone unaddressed in this House for far too long. It is a blatant discrimination built on the taxation regime targeted squarely at citizens with no children in this country. I ask her plainly if it is acceptable for the Government to oversee, implement and defend a taxation system that discriminates against people purely based on the fact they do not have children.

Every day in Ireland, those without children are treated as second-class citizens under the capital acquisitions tax, CAT, regime specifically regarding inheritance tax. These individuals are prohibited by law from passing on the same value of their hard-earned already taxed asset to loved ones, as those with children can. Why is this? It is not because they have earned or contributed less to society but simply because they do not have children.

In budget 2025, the then Minister for Finance, Deputy Chambers, increased the threshold of groups A, B and C in the inheritance tax bands, which may seem fair but the actuality is group A, the parents with children, enjoy a larger tax-free inheritance without increase while the increases remain untouched for those without children. Let us imagine if the opposite had occurred. If group A had been reduced to €40,000 and groups b and c up to €400,000, we could picture the outrage on the streets of Ireland of those parents, rightly so, because that would be deeply unfair. The hypocrisy is when childless couples and citizens face the reverse scenario, they are told to sit down, shut up and accept it and that is it and that they are less deserving and their relationships with their niece, nephew, siblings or lifelong friends simply do not count.

The Government response so far has centred around a minor threshold adjustment spread over time but that does not reform or justify this and it is certainly not equality. A structural discrimination system cannot be fixed with a few tweaks of the job here and there. Is it equitable that parents like the Minister with two children can leave up to €800,000 tax free, while people like myself with no children or single persons or people who cannot have children can leave €80,000 tax free to loved ones? That is ten times less. The system penalises the childless citizen of this country for the simple fact that they do not or perhaps cannot have children.

I thank the Deputy for raising this matter. This is something that impacts a significant proportion of our population and there are very different reasons people may not have children, choose not to have children, cannot have children or are in different scenarios where it does not happen.

It is always open to any individual or group of people to make representations, be it prior to the budget or any time of the year, to try to put forward changes to our taxation system, whether that is to inheritance tax or any other part of our system. This is no different. I am aware there is a briefing due to take place next week on this particular matter where many of the issues the Deputy has outlined will be discussed and raised. We as Deputies have an opportunity to engage with and listen to the various different challenges, concerns and issues he has just outlined. There is absolute merit in what he is saying. The relationship a parent has with his or her child is so often similar to the relationship a person has with his or her niece, nephew or indeed with a close friend. We must ensure our taxation system works for everyone but also that there are clear lines and strict rules that can be clearly followed.

As a Government, we have made changes to our inheritance tax system in recent years. I appreciate it does not apply to the scenarios the Deputy has referenced. We have tried to make sure where families are passing on something, be it their home, land or property, that insofar as possible as much of that goes directly to their children and family so they can plan for their future. That is why so many of us invest in what we do and why so many of us work; it is to make sure we can provide for and plan for our family and those closest to us. What the Deputy is suggesting is that this would go broader than the immediate family unit, as has been set out. That is a discussion we as the Dáil and as colleagues can and should have. Ultimately, it is a decision that must be taken within the budget and its parameters. That can be done prior to the budget and as I said, there is a conversation due to take place in the AV room next week.

This is not a hypothetical or abstract policy debate. This affects hundreds of thousands of people in this country. On 19 March in the Upper House, the Minister for Finance, Deputy Donohoe said he would address the fundamental points of discrimination. He also made the statement that it seemed to be constitutional, yet he has not provided any proof or legal argument and no documentation has ever been published by this Government or previous Governments to support that claim; there is absolutely none.

I ask the Government the following - and I hope the Minister can respond with clarity and commitment on this: does the Government believe the current inheritance tax system is fair and equal in its treatment of childless citizens when compared to those who have children? Has the CAT regime, in particular the inheritance tax, been reviewed since 1991 to ensure compliance with the equal status legislation? Will the Government publish all documentation and supports that do not infringe the breach of the constitutional rights of the childless citizen?

If I leave all my money to the dog's home, the dog's home pays absolutely zero tax. Therefore, the chihuahua has more rights in this country than the childless citizen, or my niece or nephew.

Our job in this Dáil is to ensure any of the rules we adhere to and abide by and any of our taxation measures are as fair as possible. It is our job to make sure anything we put in place is fair and applicable to all citizens. It is about understanding what the potential implications are, what measures need to be taken and what the overall cost will be. The Minister for Finance said this is something that can be discussed or is open to discussion as part of the overall budget conversation because that is where it must come from. I appreciate the Deputy's point that this is more than a budget conversation or taxation measure; we are talking about people's lives. I certainly do not think a dog's life is worth more or a dog should be in a better position than a young person, niece or nephew as he mentioned.

This is about all of us collectively looking at our rules and how we can make them more equitable, fairer and how we apply them equally. We have to do so, however, within the parameters and contexts available to us. I am very aware of this and I am sure the Minister is open to doing that.