Two men who have been best friends for nearly three decades have announced they are getting married in the new year to avoid inheritance tax.
Neither of the men are gay but instead are treating their marriage next month as a "business matter".
Michael O'Sullivan has been best friends with his 85-year-old neighbour Matt for 29-years and is currently Matt's carer.
Michael was speaking on RTÉ's Liveline on Radio 1 and explained to Joe Duffy that Matt was planning to leave him his house in Stoneybatter in Dublin when he died.
However, he explained "because of tax reasons I'd have to pay half of that to the Government" in Capital Acquisitions Tax.
People who are married or in civil partnerships, however, are exempt from Capital Acquisitions Tax on things that they have inherited from their partner.
Matt, who featured on the programme first said: "He's my best friend, we're getting married so whatever I have in my home he can have."
They had originally planned to get married on 22 December in Tipperary but because of the recent weather conditions, they have postponed it until January.