asked the Minister for Finance if he will consider introducing legislation to amend section 30 of the Finance Act, 1965 in relation to section 7 of the Legitimacy Act, 1931 as this legislation appears to bear unjustly on a section of the people.
Ceisteanna—Questions. Oral Answers. - Finance Act Amendment.
97.
Since 1931, legitimated persons have been in the same position for purposes of death duties as if they had been born legitimate and, in relation to deaths occurring after July 30th, 1965, are not liable to legacy or succession duty in respect of legacies or successions derived from their natural parents. In the circumstances an amendment of section 30 of the Finance Act, 1965, is not necessary.
The Deputy may possibly have in mind the position of children born illegitimate who have not been legimated. In their case the rate of legacy and succession duty chargeable on legacies and successions derived from their natural parents is the 10 per cent rate. I am having the matter examined to see whether some relief could not be given in these cases but I might point out to the Deputy that there are wider problems involved than the incidence of legacy and succession duty.