Dáil Éireann debate -
Tuesday, 27 Jun 2000

Vol. 522 No. 2

Written Answers. - Inheritance Tax.

Liam Aylward

Question:

182 Mr. Aylward asked the Minister for Finance if, further to Parliamentary Question No. 81 of 18 May 2000 where a commitment was given that he would waive the interest accrued on the inheritance tax liability for a person (details supplied) in County Kilkenny in view of the circumstances of her case, he will now state the current position and the final amount outstanding to the Revenue Commissioners. [18042/00]

Minister for Finance (Mr. McCreevy)

I am informed by the Revenue Commissioners that there is an outstanding inheritance tax liability of £546.22. However, because of the exceptional circumstances of this case it is proposed to apply the provisions of section 44 of the Capital Acquisitions Tax Act, 1976 and postpone indefinitely collection of the outstanding liability.