I am sure Senators are aware that yesterday the British Chancellor, George Osborne, announced dramatically in his budget that a retired couple who wish to downsize or to bequeath their home, worth up to £1 million on their deaths, can pass on the value of the home to their children without paying tax.

Figures from the 34 Organization for Economic Co-operation and Development, OECD, countries show Ireland has one of the toughest inheritance tax regimes in the world and Dublin accounts for over half of all inheritance tax paid last year. The current situation of inheritance tax in Ireland shows that there is a clear anti-Dublin bias. The increase in property prices, particularly in Dublin, is generating a massive tax burden for families who inherit homes from their deceased loved ones. In Dún Laoghaire-Rathdown the average price of a three-bedroom house is €500,000. The threshold is €225,000 and the tax rate is 33%. The blow is that in the midst of being overwhelmed by the deaths of their parents, people must pay this tax up front. There should be a dramatic change in the approach to inheritance tax. The threshold should be changed. In 2000 it was €381,000. To be fair, it should be raised to €400,000 and the rate dropped to 20% because 33% is too high. It is ridiculous putting a burden on children of parents who have worked hard and want in their hearts and souls to make sure their children have a good quality of life. They must pay this tax up front. They might have to sell the house to pay the tax and gain nothing from it. It is a very serious issue for everyone but particularly people in Dublin.

The Labour Party Whip, Deputy Stagg, sent a dramatic e-mail to a constituent, saying that he and many others in the Labour Party are totally opposed to the cuts to the one-parent family payment, made by the Tánaiste and Minister for Social Protection, Deputy Burton, Leader of the Labour Party. This affects thousands of young families.

It is disgraceful.

It is the hardest neck I ever came across. It is callous and cold. I do not how Senator Bacik, for whom I have the highest regard, has the stomach to take this. Deputy Stagg, the Labour Party Whip, should be embarrassed when he states in his e-mail that he knows, as well as we all do, that the Tánaiste said she would impose these cuts only when there was a Scandinavian style child care system in place. Child care in Ireland is chaotic. This is a serious embarrassment for the Labour Party, its leader and all its members.

Are they capable of being embarrassed about it?

I would say they are embarrassed because I know that they are genuine.

The Senator has gone way over time. Does she have a question for the Leader?

It is hard to listen to a member of Fianna Fáil talk about hard necks and embarrassment because it has a monopoly when it comes to having a hard neck in this Chamber, as is well known, in the context of the appalling mess in which it left the country in 2011.

Ask the Greeks about our success story.

I would not look to Greece for a model for what to do if I was the Senator-----

They are looking to us-----

Please allow Senator Bacik to contribute, without interruption. Senator Leyden has indicated that he wants to contribute.

Senator Bacik is being provocative.

I will not take lectures from the Senator. I listened with courtesy to Senator Mary White, no matter how provocative she was. It is fair to make the point that Members should listen with courtesy.

I have not seen any e-mail from Deputy Emmett Stagg, but we had an extensive debate in this House on the lone parent's allowance. I participated in that debate, as did others, and we are all agreed on the need to ensure lone parents move out of the poverty trap in which welfare dependency has left them. If anyone doubts this, I urge him or her to look at the figures for the risk of poverty status of lone parents. They show that, even at the height of the boom, they were at a vastly heightened risk of poverty because of welfare traps and welfare dependency. What the Tánaiste and Minister for Social Protection, Deputy Joan Burton, is seeking to do in the reforms is to ensure activation measures will be put in place to move lone parents out of welfare dependency-----

Into poverty.

-----into a position where they will be able to engage in the workforce

Please allow the Senator to continue, without interruption.

In fairness, the Labour Party Whip does not see that.

The Senator has indicated that he wishes to speak.

As we all know, the surest route out of poverty is moving from welfare dependency into secure and full-time employment.

Child care is too expensive in Ireland.

Please allow Senator Bacik to make her point.

Senator White should not lecture me on child care. I have engaged directly with the Tánaiste, as have my Labour Party colleagues, on the group of lone parents who may suffer adverse consequences as a result of the changes to seek to ensure these consequences will not be adverse in terms of lost income. We are engaging actively with her and her Department on the issue. I understand the Tánaiste is actively engaged in following up on individual cases. I urge any colleague who is aware of individual cases to raise them with her office and the Department and engage with local Intreo offices which are now very much geared towards implementing job activation measures and moving away from welfare dependency.

I refer to the Employment Equality (Amendment) (No. 2) Bill, Report Stage of which will be taken this afternoon. It is a good day for the Seanad to see the Bill conclude in this House where it was introduced as a Private Members' Bill by me and Senator Mary Moran on behalf of Labour Party Senators. It aims to amend what is a real embarrassment for the country, the continued existence in an unamended form of section 37 of the Employment Equality Act which facilitates discrimination and has a chilling effect for those who are lesbian or gay, particularly teachers who teach in religious run schools.

Was Senator Power also not involved?

Many colleagues, including Senator Power, have been active in seeking to change this provision and it is a proud day for the Seanad to see the Bill being accepted by the Government. I hope we will conclude Report Stage today.

We all hope we will see a good and proper resolution of the issues for Greece at the European summit this coming Sunday. I hope we will see some bailout package agreed with Greece.

In the light of the significant fact that the Whip of the Labour Party in the Dáil has seen fit in a private e-mail to oppose the cut in the lone parent payment and that, when challenged, he did not withdraw but stood by what he had said, it is important we have a further discussion on the issue in this House. For that reason, I propose an amendment to the Order of Business that we deal first with No. 68, non-Government motion No. 16, on the Order Paper in my name and those of Fianna Fáil Party Senators and Senator Gerard P. Craughwell. It addresses clearly and logically the position of lone parents and would give Members on all sides of the House an opportunity to engage in the discussion.