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Dáil Éireann debate -
Tuesday, 9 Jun 1953

Vol. 139 No. 6

Ceisteanna—Questions. Oral Answers. - Probate Affidavits.

asked the Minister for Finance whether, in order to save unnecessary clerical work and expense, he will arrange to provide in the case of a person dying after 2nd May, 1951, where a domicile outside Ireland is not claimed and where the value of the gross estate as shown in the inland revenue affidavit does not exceed £1,000, that the affidavit may be lodged in the probate registry without prior reference to the Estate Duty Branch of the Revenue Commissioners.

I have no power to make such an arrangement nor do I propose to introduce legislation authorising such an arrangement.

It is the experience of the Revenue Commissioners that, in a material number of cases where the gross value of the estate has been shown on the affidavit to be less than £1,000, inquiries as to valuation of assets, settled property, gifts inter vivos,etc., have resulted in the estate being brought within the chargeable range.

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