Senator White raises an interesting point around inheritance. I suggest to the Leader that we might have a debate on the issue of taxation more generally, in particular taxation and fairness. I must admit I cannot agree with Senator White. First, inheritance tax is based on value and, obviously, Dublin properties are more valuable than properties outside of Dublin. The other point I would make is that inheritance tax is tax on unearned income and is set at 33% after the €225,000 allowance. Someone can work a couple of extra hours in a supermarket and pay 40% at the marginal rate. I do not think tax on unearned income should be lower than tax where people go out and work in productive employment.

It is another intellectual approach we have this morning.

I would also make the point that inheritance tax perpetuates more unequal societies. I am very surprised the Senator would raise an issue such as child care and, in the same breath, suggest that people should be able to have tax relief on wealth they do not earn when, obviously, the more wealth they inherit, the more unequal society is. We do not see too many people on social welfare inheriting more than €225,000, and, by the way, it is €225,000 per child. On that point, I would be very happy to have a wider debate on the whole issue of fairness.

I congratulate my colleague, Deputy Willie Penrose, on the fact his proposal to reduce the period of bankruptcy to one year was accepted, as I understand it, unanimously by the Committee on Justice, Defence and Equality yesterday. I ask that this would be incorporated into law as quickly as possible. We have all seen the desperate situation in this country and the unwillingness of banks to resolve the situation for people. The period of bankruptcy, together with the bank veto, have been identified as two issues which are still delaying the resolution of the serious issue of mortgage arrears. Will the Leader ask the relevant Minister when Deputy Penrose's very welcome proposal of limiting the bankruptcy period to one year will be incorporated into law?

On a point of order, does the Senator have a problem with children who may have to sell the property up front to pay the tax? This is extreme communism.

Communism? I am sure people on social welfare in Ireland would not regard that as communism.

It is extreme communism.