asked the Minister for Finance whether he will state what was the total amount of Estate Duty collected or due for the year ending March 31st, 1926, for County Limerick, whether the whole of this sum was allocated to the County Council, and whether there is any liability on this grant under the Guarantee Fund on account of the liabilities of defaulting annuitants.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - ESTATE DUTY IN CO. LIMERICK.
The Deputy is apparently under the impression that there is a direct relationship between the amount of Estate Duty collected for a county and the amount of Estate Duty Grant allocated to that county. This is not so. The basis of allocation in respect of any county has reference not to the amount of Estate Duty collected for that county, but to certain expenditure incurred in the year 1887— that is to say, the Estate Duty Grant is payable to the extent of one-half to county, county borough and urban district councils, as road authorities, in proportion to the amounts certified to have been expended out of any cess or rate upon the maintenance of roads or bridges during the year ended 31st December, 1887, and as to the remaining one-half to county and county borough councils on behalf of Poor Law Authorities in proportion to the sums spent on salaries, remuneration and superannuation of officers of Poor Law Unions during the financial year ended 29th September, 1887.
There is besides an ambiguity in the expression used by the Deputy, "collected or due ... for the County Limerick." It may mean Estate Duty in respect of property situate in the county or the property of persons dying in the county. No figures of either kind are available, and in view of the explanation already given are, I take it, not required by the Deputy. In any event to compile them would involve an unjustifiable expenditure of time and labour.
The Estate Duty Grant passes through the Guarantee Fund and County Limerick's share of the full grant will not be known until the end of June, but up to 31st March last its share was £3,436 10s. 4d., from which £2,693 18s. 6d. was drawn on account of arrears of Land Purchase Annuities, the balance of £742 11s. 10d. being paid to the Board of Works to discharge arrears of loan instalments due by subsidiary local bodies in the county.
I might add that the County Council recently asked for and were furnished by the Minister for Local Government and Public Health with a full statement of the position of the county in regard to Estate Duty Grant.