Vol. 490 No. 7
159 Mr. Perry asked the Minister for Finance if he will grant a waiver or reduction on the inheritance tax for a person (details supplied) in County Sligo in view of the fact that her sister has a deteriorating medical condition; and if he will make a statement on the matter. [11172/98]
I am informed by the Revenue Commissioners that although they do not have a record of the receipt of an inheritance tax return on behalf of the beneficiary in this case, they understand that following the death of her sister, she acquired a one half share in the dwellinghouse which was jointly owned by them.
The relevant legislation allows the commissioners to deal with cases of hardship and such cases are viewed on their individual merits in the light of all the circumstances of the beneficiary. In that regard, the commissioners will give full consideration to the case when the tax return is presented to them.
