Vol. 546 No. 4
88 Mr. N. Ahern asked the Minister for Finance if interim documents can be made acceptable to banks and the Revenue Commissioners, in relation to families wishing to access the financial resources of deceased family members; if financial institutions co-operate with families regarding the access to finance; and the share of resources which can be made available without finalisation of matters. [32159/01]
I have no function in regard to the way in which banks and other financial institutions grant access to next-of-kin or other heirs or successors to the funds of deceased account holders. Clearly, in such situations, the banks must function within normal legal parameters as regards legal entitlement and must exercise due diligence and prudence appropriate to the individual circumstances. Regarding the question of the acceptability of interim documents, I have been informed by the Revenue Commissioners that they do not require or request a death certificate for the purposes of probate or inheritance tax. Their formalities are completed on the basis of a sworn affidavit by the personal representative of the deceased.
