asked the Minister for Finance if he will state in respect of each year from 1961 to 1970, inclusive, the number of applicants who received permission to import household furniture free of duty on the basis that they were taking up residence in Ireland; if he will comment on the significance of the figures in relation to the number of people who took up residence in Ireland to take advantage of this country's estate duty rates as applied from 1961 to 1970; and if he will make a statement on the matter.
Ceisteanna—Questions. Oral Answers. - Estate Duty Rates.
32.
Particulars are not available without extensive research of the number of persons who benefited from the customs transfer of residence provisions in the years referred to in the Deputy's question. However, in the context of the remainder of the question, I would point out that it is not the practice to inquire from applicants the reasons why they intend taking up residence here. In the absence of this information no useful comment could be made on the lines envisaged by the Deputy even if the figures sought by him were available.
33.
asked the Minister for Finance if he will furnish an estimate, in respect of the years 1961 to 1970, inclusive, of the number of people who changed domicile to this country to avail themselves of this country's estate duty rates; and if he will make a statement in relation to the recent changes in the rates applicable.
It is not possible to furnish any estimate of the number of people who took up residence in this country in the years referred to by the Deputy to avail of the estate duty rates in force here. In reply to the second part of the Deputy's question, I would refer him to my Budget Statement and, for greater detail, my speech introducing the Second Stage of the Finance Bill in Dáil Éireann.
Could the Minister state the number of people who actually changed their residence to this country?
No, we do not know that precisely. But we know from an examination we made in the Estate Duty Office in relation to estates exceeding £100,000 in value—we took that figure because the reduced rate that was applied in 1961 was applied in relation to estates above that figure— that for ten years past the bulk of the deaths involving estates exceeding £100,000 were persons who were either at all times domiciled here or had acquired domicile here prior to the passing of the Finance Act, 1961. In the few remaining cases there was no evidence to indicate when or why an Irish domicile was acquired.