I take the opportunity on this historic day to join colleagues in wishing President Higgins and Mrs. Sabina Higgins well on their trip to the United Kingdom and share in the optimism generated by this trip. I spent a large portion of my adult working life in the United Kingdom and as my children were born there, I very much appreciate what this visit might mean. I very much saw the change in attitude to Irish people in the years in which I was in the United Kingdom and certainly things have changed. I share President Higgins's observation that we do not have amnesia in the midst of the optimism and that somehow we need to combine the optimism and the memories to forge a new path in our relations with our nearest neighbour.

On a separate note, I take the opportunity to ask if the Leader would, on behalf of the House, write to the acting Garda Commissioner, Ms Noirín O'Sullivan, to ask if Garda Sergeant McCabe could have PULSE access restored to him. Every day that passes in which he does not have access is to suggest further that what he did was not correct. I see it as a form of sentence without any trial, although he has had some class of a trial. Whatever about the investigations and commissions, which I welcome, for that individual it seems to serve no further purpose that he be left trying to function in his job without that access. It is something the acting Garda Commissioner might see fit to restore. I know she has referred to it, but I have not seen any action thus far. I ask that the Leader write to her on our behalf to make that happen.

It is an historic day, of which we should all be very proud. I am reminded, in particular, of the late former Senator Sam McAughtry who died approximately ten days ago. I am not sure if we will have an opportunity to pay tribute to him, but he was a Member of this House. I was here when he joined us in 1996 and spoke so strongly. He described himself as a hybrid Unionist and stated, "I am happy to live in the United Kingdom but I am happier still to be Irish and to proclaim my Irishness." In the time he spent in this House, he showed his energy and enthusiasm. He died at 91 years of age. I kept in touch with him for some time after he left the House. He left school at 14 years of age and he represented that Northern Protestant voice that we do not hear too often. He had no further education after leaving school at 14 years of age but ended up writing ten books which succeeded very well. It was his energy that created the peace train about which are perhaps inclined to forget.

The organisation that he established helped to maintain the railway line from Dublin to Belfast which was often damaged by IRA activities. This is an occasion of which he would have been very proud. I am sure he was very proud that it was coming. We should be very proud also.

I wish to follow up on Senator Fidelma Fidelma Healy Eames's point about high rates of taxation. I discovered this week that Ireland had the highest rate of inheritance tax in Europe. It is almost the highest in the world. It is six times the rate in Italy and double that in Germany. I mention this not to show great sympathy for people who die with a lot of money and whose children have to pay inheritance tax but because I am concerned that it inhibits investment. When the rate was reduced approximately 15 years ago, it created investment. There had been an unfair imbalance in investment in industry between Britain and Ireland, but the Government reduced the rate over a number of years and thereby created a large number of investments. Our rate is six times that in Italy, twice that in Germany and above the European average. I read in a newspaper recently that Ireland had the highest death taxes in the world. On that basis, we should have a debate at some point on taxes in general. I refer not only to the taxes mentioned by Senator Fidelma Healy Eames but also to inheritance tax.

It is an incentive to stay alive.