Vol. 528 No. 1
360 Mr. Currie asked the Minister for Justice, Equality and Law Reform if his attention has been drawn to the unsatisfactory situation in regard to inheritance by long-term foster children who cannot be adopted; and the plans he has to remedy the situation. [29366/00]
I assume the Deputy is referring to the position whereby long-term foster children are currently treated differently from natural children for inheritance tax purposes. Where specific provision is made by a testator for a foster child, a foster child can, of course, inherit and, following the announcement by my colleague, the Minister for Finance, in the Financial Statement of 6 December, the child will, following implementation of the forthcoming Finance Act, be treated as a natural child for the purposes of payment of inheritance tax.
