Michael Bell
Question:67 Mr. Bell asked the Minister for Finance the reason a person (details supplied) in County Louth, who lived with his mother as a single man and whose only income is social welfare unemployment assistance, was charged £482.27 probate tax by the capital taxes branch of the Revenue Commissioners following his mother's death in view of the fact that this is his house and he never lived in any other dwelling; the basis for this; and if he will make a statement on the matter. [3900/94]