Senator Sarah O'Reilly is not present to move her amendment No. 23.

Amendments Nos. 24 to 27, inclusive, are related and may be discussed together by agreement. Is that agreed? Agreed.

Amendments Nos. 28 to 31, inclusive, are related and may be discussed together by agreement. Is that agreed? Agreed.

Amendment No. 32 is in the names of Senators Higgins, Ruane, Stephenson and Black. Senator Harmon is moving it on their behalf.

I thank the Minister of State, Deputy Troy, for coming to the House to discuss this important issue. I am asking him to make a statement on the issue of inheritance tax. When a parent dies, he or she can leave up to €400,000 to any of his or her children. For those who are married but who may not have children, however, the threshold from sibling to sibling is €40,000. Many people who do not have children feel very disenfranchised in that they feel they have paid their taxes. Whoever they are going to leave their i…

I thank the Minister of State for his response. I understand that a significant amount of money comes from the inheritance tax. It is almost like a form or double taxation. The people who earn the money have already paid tax on it, and now the person who is going to inherit it has to pay tax on top of it again. While I understand that a change would cost a lot of money, I pay tribute to the End Discrimination in Inheritance Tax group, which has been thorough in setting out the issues that people, especially childle…

I thank the Minister of State for his personal interest in the area.

I welcome the Minister, Deputy Jim O'Callaghan. His officials are on the way. We now move to the Guardianship of Infants and Child Care (Amendment) Bill 2026, which was changed from Guardianship of Infants (Amendment) Bill 2026.

Next are Senators McCormack and Tully. I understand they are sharing time. Is that agreed? Agreed.

When is it proposed to take Committee Stage?

Is that agreed? Agreed.

Amendments Nos. 4 to 9, inclusive, and amendment No. 34 are related and may be discussed together by agreement. Is that agreed? Agreed.

To clarify, amendments Nos. 4 to 9, inclusive, are grouped.

Amendments Nos. 11 to 13, inclusive, are related and may be discussed together by agreement. Is that agreed? Agreed.

Before I call on the next speaker, I welcome the group from Our Lady's Island-Tacumshane Senior Citizens from Wexford. They are guests of the Ceann Comhairle, Deputy Verona Murphy. They are very welcome here today and I hope they enjoy their visit. I call Senator Black.

Before I call Senator O’Reilly, I wish to welcome to the Visitors Gallery Deputy O’Gorman and his guests. I hope they enjoy their visit to Leinster House this evening. They are all very welcome. Is Senator O’Reilly pressing her amendment?

Amendments Nos. 17 to 20, inclusive, are physical alternatives to amendment No. 16; amendments Nos. 18 to 20, inclusive, are physical alternatives to amendment No. 17; amendments Nos. 19 and 20 are physical alternatives to amendment No.18; amendments No. 16 to 20, inclusive, are related and may be discussed together by agreement. Is that agreed? Agreed.

The Cathaoirleach has received notice from the following Senators that they propose to raise the following matters: Senator Sharon Keogan - The need for the Minister for Social Protection to make a statement on a universal system where all taxable Department of Social Protection payments are automatically reported to the Revenue Commissioners. Senator Fiona O'Loughlin - The need for the Minister for Defence to provide an update on the management of the Curragh Plains, County Kildare, including the prohibition on il…

I welcome the Minister, Deputy Dara Calleary, to the House. I thank him for coming here today. I call Senator Keogan.

The Minister of State is welcome.