asked the Minister for Finance if he will consider exempting from death duties money bequeathed to educational establishments and other recognised charities.
Ceisteanna—Questions. Oral Answers. - Bequests to Educational Establishments and Recognised Charities.
33.
Testamentary gifts for charitable purposes (including gifts for the advancement of education) are already exempt from Legacy Duty or Succession Duty under Section 32 of the Finance Act, 1934, in cases where the Revenue Commissioners are satisfied that the gifts have been or will be applied to such purposes in Ireland.
Estate Duty is not a charge on testamentary gifts as such, unless the gift is one of real estate. In the absence of a direction to the contrary in the will, Estate Duty on personal estate is a testamentary expense and accordingly a general or specific legacy is not diminished by it. As regards real estate it must be remembered that it is always competent for a testator to direct that a benefit under his will shall be received free of all duties.