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Dáil Éireann díospóireacht -
Tuesday, 29 Mar 1994

Vol. 440 No. 7

Written Answers. - Probate Tax.

Róisín Shortall

Ceist:

103 Ms Shortall asked the Minister for Finance if probate tax applies in the case of two family members who jointly own and live in the family home.

Jointly-owned property passing by survivorship — from one joint owner to another joint owner — does not give rise to a charge to probate tax.

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