asked the Minister for Finance why a straightforward affidavit submitted in order and setting out details of the estate of a person who left pure personalty only and of a value not exceeding £3,000 could not be dealt with by the Estate Duty Office even after a lapse of six weeks.
Ceisteanna—Questions. Oral Answers. - Estate Administration.
17.
The Deputy is aware that the Revenue Commissioners endeavour to have Inland Revenue affidavits certified as speedily as possible to enable representation to be raised to deceased persons with the minimum of delay. Certain difficulties arose however between the date of abolition of estate duty, that is, 1st April, 1975, and the date of the passing of the Capital Acquisitions Tax Act which, although effective to impose inheritance tax since the 1st April, 1975, did not become law until the 31st March, 1976.
Now that the legislation has been passed, it is hoped that the backlog of cases which has built up will be cleared away as soon as possible and that the Deputy will have no cause for complaint in the future.
Is it unreasonable to ask that, if the ultimate result will be that the decision will be to defer the question of inheritance tax, the affidavit be returned forthwith.
I have a certain sympathy for the Deputy. I was not aware that any instance such as that described by him had arisen. As soon as it was brought to my notice I brought it to the attention of the Revenue Commissioners. We are now in the happy position that the backlog which did build up will evaporate.