Gay Mitchell
Ceist:186 Mr. G. Mitchell asked the Minister for Finance if he will ask the Revenue Commissioner to exempt a person (details supplied) in Dublin 24 from probate tax. [5469/01]
Written Answers. - Probate Tax.
I am informed by the Revenue Commissioners that the relevant papers do not yet appear to have been presented to the capital taxes division. Without such papers, it is not possible to give a definitive view regarding liability to tax. Probate tax is payable by law and the commissioners have no power to waive or reduce the amount due. However, there is provision in the legislation for deferral of probate tax in cases of hardship or where the estate is illiquid. Any application for deferral will be considered fully in the light of the applicant's financial circumstances on presentation of the Inland Revenue affidavit and the probate tax self-assessment form.