I am aware of the tax burden facing certain individuals, particularly on the inheritance of the family home where they have been residing. I would remind the Deputy of what I said in this House earlier this year during this year's Finance Bill debate. At that stage, I undertook that prior to the next budget, I would examine the capital acquisitions tax code in some detail. This examination is currently taking place.
The forecasted yield for 1999 from inheritance tax alone is about £83 million. This revenue greatly assists the Government's programme and helps achieve the ongoing goal of reducing the tax take on employment incomes. For this reason, any significant changes to the tax must be considered in a budgetary context.