Dáil Éireann debate -
Tuesday, 21 May 1991

Vol. 408 No. 7

Written Answers. - Inheritance Tax Exemption.

Theresa Ahearn

Question:

64 Mrs. T. Ahearn asked the Minister for Finance when a decision will be made in the case of a person (details supplied) in County Tipperary in connection with her application for exemption from inheritance tax; 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 the exemption claimed is that of "favourite niece" which may be claimed only by a successor who is a 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.