Noel Ahern
Question:45 Mr. N. Ahern asked the Minister for Finance if, in relation to the new two per cent probate tax which he stated in his budget speech is a charge on inheritances from one generation to another, he will confirm that it will not apply within a generation from one spouse to another and that provision will be made for a person without property, in established rented accommodation, who has made financial provision for future rent for his/her spouse who is already discriminated against by the income tax rent allowance being reduced to £1,500 when a spouse dies.