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exploiting vulnerable children, particularly girls, while they are under the care of Tusla. That is under the State's watch. Children are coerced into sexual acts in exchange for gifts. They are preyed upon because of their vulnerability, instability and the gaps in the system that is meant … right and necessary but even as we debate these measures here today, unknown numbers of vulnerable children remain in the care of the State - in the care of Tusla, acting as the State guardian, and they are being failed day in, day out. Young girls are being raped

State secured a Supreme Court appeal against the judge's ruling that it breached the Constitution when it refused a spouse's pension to a man who had lived with his late partner. There are anomalies in the current taxation system. Where a partner makes a gift … partner, this will give rise to both capital gains tax and a gift tax. If they were married, however, there would be no tax. The tax rate bands for married couples differ from those for partners living together. This needs to be urgently addressed

have a natural gift of 540 GW of renewable energy in offshore wind. We can achieve energy independence if we have the requisite motivation and we can return to the days when we had the lowest electricity prices in Europe, if there is State investment and development. However

unnecessary. One family contacted me recently and their case illustrates the problem clearly. They own a second property and they want to gift it to their adult child, so that it will become their home. Before they can make the transfer, they face a capital gains tax bill … rent is being collected. This is not an isolated case. This is a hardworking family who have never asked for anything from the State. They work, they pay their taxes, they cover college fees and they contribute to their community. They are not opposed to capital gains

thank the Minister of State for her response. I am pointing out that where there is a gain somebody is definitely entitled to pay capital gains tax but, unfortunately, the parent who hands over that property has no gain, gets no money and has to pay out maybe … capital gains tax, despite the fact they do not get any funds whatsoever. They are gifting the house to one of their family members. In these times with such pressure on young people and young families to try to get a home for themselves, it is something that

Comhairle missed the most important element of the story. Comhghairdeas agus fáilte. Three years on from the financial scandals that rocked RTÉ, the State broadcaster is once again embroiled in controversy. The latest debacle centres on RTÉ revising the list of its top ten highest earning presenters … flyers. Why is this? It is because the Government has failed to take on the prevailing culture of arrogance and privilege. The privileges gifted by the Government to RTÉ stands in stark contrast to how it treats working people and families. The budget of €9.4 billion last October

allowable expenses in the meantime. Capital gains tax arises not just on the sale of an asset but also on the transfer or gift of an asset from one individual to another, and that is the issue the Deputy is raising here. Capital gains tax is payable … circumstances where second properties are sold, for example, paying off a loan or providing for a pension. There may also be a possible State aid dimension to such a proposal due to the targeting of the measure. In such circumstances, where a reduction to the overall rate