It has been said that there are two things which are certain in life. Death and Taxes.

Unfortunately for us, it has been revealed today that Northern Ireland will be the first region in the UK to experience both nasties at once.

Gordon Brown has today unleashed plans that will clobber the elderly with a savage pay-as-you-die tax bombshell that could force people to give up their home on their death.

In addition to inheritance tax, the new announcement could almost wipe out any inheritance parents were hoping to leave their children.

Government Ministers sneaked through new rules before Christmas which allow Britain’s 11 million pensioners to put off their council tax bills, using their homes as security.

Town hall chiefs reapers will then be able claw back the cash, with interest, from the value of their homes.

The scheme is to be rolled out first in Northern Ireland after the Rates (Amendment) Act (Northern Ireland) 2009 received the Royal Assent late last year.