Tony Gregory
Ceist:146 Mr. Gregory asked the Minister for Finance if a refund of probate tax will be paid to a person (details supplied) in Dublin 3 on compassionate grounds and deferred on hardship grounds. [3147/01]
Written Answers. - Tax Refunds.
I am informed by the Revenue Commissioners that on the facts disclosed there would seem to be no entitlement to a refund of the probate tax already paid in this case.
Although the legislation provides for the deferral of probate tax where the tax cannot, without excessive hardship, be raised at once or where the estate is illiquid, these provisions do not appear to apply in this case.
The legislation also provides relief where the beneficiary is incapacitated by old age or infirmity from maintaining himself. If it is claimed that the beneficiary in question is entitled to this relief full details of the grounds of the claim should be forwarded to Customer Services Branch, Capital Taxes Division, Dublin Castle, Dublin 2 (telephone no. 01-6748568).