Dublin-based best friends for almost 30 years, Michael and Matt plan to wed in order to avoid inheritance tax, writes Anna O'Donoghue.

Matt is 85-years-old and would like to leave his house to Michael when he dies but to overcome the financial burden that inheritance leaves, the two men have decided to get married in the new year.

The private ceremony (and the party of course) was to take place this month at a friend's house in Tipperary but Matt decided to postpone it due to the weather conditions.

Neither man is gay.

Michael is separated and has two kids with his current partner, Eileen.

Matt never married.

Speaking to Joe Duffy today, the ‘couple’ explained their plans.

When asked by Joe why he was marrying his best friend, Matt replied, "Because he'll be part of my life when I die and whatever I have in my home he can have without any problems".

Listen to Matt’s full interview here:

Michael’s interview: