asked the Minister for Finance if he will state for the years 1938-39, 1939-40, 1940-41, 1941-42, 1942-43, the number of estates liable to death duties in accordance with the classification in Table 86 of the 13th Annual Report of the Revenue Commissioners.
Written Answers. - Estates Liable to Death Duties.
The following table gives the information required by the Deputy:—
NUMBER OF ESTATES LIABLE TO ESTATE DUTY.
|
Class |
Number |
|||||
|
1938-39 |
1939-40 |
1940-41 |
1941-42 |
1942-43 |
||
|
SMALL ESTATES:— |
||||||
|
Not exceeding £300 gross value |
2,708 |
2,605 |
2,493 |
2,462 |
2,536 |
|
|
Exceeding £300, but not exceeding £500 gross value |
1,266 |
1,256 |
1,313 |
1,373 |
1,382 |
|
|
Net |
||||||
|
Exceeding |
Not exceeding |
|||||
|
100 |
1,000 |
1,866 |
1,883 |
1,954 |
1,849 |
1,921 |
|
1,000 |
5,000 |
1,467 |
1,434 |
1,522 |
1,543 |
1,669 |
|
5,000 |
10,000 |
236 |
258 |
259 |
242 |
289 |
|
10,000 |
15,000 |
85 |
72 |
87 |
109 |
94 |
|
15,000 |
20,000 |
42 |
30 |
39 |
48 |
57 |
|
20,000 |
25,000 |
35 |
32 |
23 |
28 |
20 |
|
25,000 |
30,000 |
16 |
18 |
17 |
10 |
29 |
|
30,000 |
40,000 |
17 |
20 |
14 |
18 |
20 |
|
40,000 |
50,000 |
3 |
6 |
7 |
9 |
12 |
|
50,000 |
60,000 |
6 |
6 |
1 |
8 |
8 |
|
60,000 |
80,000 |
5 |
5 |
3 |
6 |
4 |
|
80,000 |
100,000 |
3 |
3 |
3 |
3 |
6 |
|
100,000 |
150,000 |
6 |
4 |
2 |
4 |
5 |
|
150,000 |
200,000 |
— |
— |
1 |
1 |
—1 |
|
200,000 |
250,000 |
— |
— |
1 |
— |
1 |
|
250,000 |
400,000 |
1 |
— |
1 |
— |
1 |
|
400,000 |
1,000,000 |
—1 |
— |
— |
— |
— |
|
1,000,000 |
— |
1 |
— |
— |
— |
— |
|
TOTAL |
7,72 |
7,632 |
7,740 |
7,713 |
8,053 |
The minus signs shown in the above Table for the years 1938-39 and 1942-43 mean that a case came under review in each year where the value of the estate was raised or reduced to such an extent that it passed from one range to another, thus involving a change of rate.