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Dáil Éireann debate -
Tuesday, 27 Jun 1972

Vol. 262 No. 1

Ceisteanna—Questions. Oral Answers. - Estate Duty Remission.

34.

asked the Minister for Finance if, in view of the tragic loss of 12 Irish business men, he has considered following the precedent of other countries who remit estate duty on estates where the deceased died in the service of his country.

There is no provision in our death duty legislation which would permit the remission of such duties in the cases referred to in the question. I am not aware of any precedent in other countries for the remission of death duties on the estates of persons who die in circumstances similar to those of the recent tragic air disaster.

Is the Minister not even prepared to consider the matter?

I can consider it but the fact is that in every country where such a remission obtains it applies only to military personnel or civilians engaged with military personnel on military duties.

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