Vol. 519 No. 5
144 Mr. G. Mitchell asked the Minister for Finance if he will arrange for the Revenue Commissioners to waive collection of tax on the estate of a person (details supplied) in Dublin 10 in view of the circumstances that there were no liquid assets and she has a small income. [14137/00]
I am informed by the Revenue Commissioners that probate tax is payable by law and that they have no power to waive or reduce the amount due. However, there is provision in the legislation for deferral of probate tax in cases of hardship or where the estate is illiquid. Any application for deferral will be considered fully in light of the applicant's financial circumstances on presentation of the inland revenue affidavit and the probate tax self-assessment form.
