Dáil Éireann debate -
Tuesday, 4 Dec 1990

Vol. 403 No. 4

Written Answers. - Inheritance Tax.

Theresa Ahearn

Question:

110 Mrs. T. Ahearn asked the Minister for Finance when a decision will be made on an application in relation to inheritance tax that a person (details supplied) in County Tipperary be treated as a favourite niece; and if he will make a statement on the matter.

Minister for Finance (Mr. A. Reynolds)

I have been advised by the Revenue Commissioners that relief from inheritance tax may be given to a successor who is the child of a brother, or of a sister, of the disponer. The relief does not apply in this case as the successor is the disponer's sister.