Michael McDowell
Ceist:20 Mr. M. McDowell asked the Minister for Finance, in relation to probate tax, the total yield since its introduction; in the context of the proposed changes in the Finance Bill, 1994, the reduction in Exchequer receipts which will follow from changes in respect of agricultural land and building as announced in the 1994 Budget; the cost to the Exchequer of fully exempting spouses from the probate tax; and as a result of the proposed changes, the net receipt expected for the balance of 1994 and in a full year.