Vol. 538 No. 1
147 Mr. G. Mitchell asked the Minister for Finance if the Revenue Commissioners will suspend collection of probate tax in the special circumstances of a person (details supplied) in Dublin 12; and if he will ensure that interest does not accrue on any such suspended tax. [17474/01]
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. In cases of excessive hardship they have the power to postpone the payment of the tax on such terms as they think fit, including waiver of interest. Any application for deferral will be considered in the light of the applicant's financial circumstances on presentation of the Inland Revenue affidavit and the probate tax self-assessment form to the Revenue Commissioners.
