asked the Minister for Finance the steps he proposes to take to alleviate the hardship arising in the cases referred to by him in a reply of 30th January, 1975 in which death duties have actually been paid.
Ceisteanna—Questions. Oral Answers. - Death Duty Repayments.
19.
Mr. Kenny
Neither the Revenue Commissioners nor the Minister for Finance, have any authority to repay death duties which have been properly paid in accordance with the relevant Acts of the Oireachtas. As I indicated in my reply on February 13, 1975 (Official Report, Vol 278, No. 3, columns 563 and 564), provision is being made under existing legislation for the postponement of payment of duty in cases in which duty has been assessed but has not been paid.
Would the Parliamentary Secretary agree that in view of the fact that steps are being taken to alleviate to some extent the hardship suffered in cases where duty has not been paid that it is at least as important that steps be taken to alleviate the hardship recognised on all sides and agreed by the Minister in cases where duty has been paid? Would he agree that the fact that legislation does not provide for this is not an insuperable obstacle, particularly having regard to the fact that legislation to deal with this precise problem was passed in Britain and that all the Minister needs to do is to amend the Finance Bill?
Mr. Kenny
From the supplementary information I have at my disposal the only possible solution for this problem would be the enactment of legislation with retrospective effect. The drafting of such legislation would give rise to the problem of fixing an acceptable date. If a date, say 1st June, 1973, were to be agreed, every case since then having stocks or shares would have to be reopened. This would lead to the repayment of considerable sums of duty, apart from the administrative burden involved. Only last night I had the opportunity of sitting in for the Minister when he went for his tea, and Deputy Haughey said that retrospective legislation was abhorrent so what can one do then?
The objection to retrospective legislation is objection to the retrospective imposition of taxation not to the retrospective alleviation of taxation, for which there are many precedents. Would the Parliamentary Secretary convey to the Minister for Finance the plea that he ought to amend the law to cover these cases which are at least equally suffering as the cases he proposes to help and that they should not be penalised merely because duty is paid? Perhaps he would further convey to the Minister that as an effort to assist him I would propose to put down an amendment myself to the Finance Bill on the general lines required but no doubt the Minister with his advisers could do better.
Mr. Kenny
Every constructive proposal and suggestion made by the Deputy will be conveyed to the Minister as soon as possible.