asked the Minister for Finance if he will take steps, if necessary by the introduction of legislation, to ensure that payment of death duties on a husband's estate is deferred until after the death of his wife.
Ceisteanna—Questions. Oral Answer. - Death Duties.
16.
Proposals similar to that made by the Deputy have been considered from time to time but it was not found possible to accept them mainly for the reason that there would be no guarantee that when the surviving spouse died there would be any assets out of which the duty could be paid. I should, in any event, point out that, where estate duty has been paid in respect of any property on the death of one spouse, estate duty is not again payable on the death of the surviving spouse in cases where the latter was not competent to dispose of the property.