Dáil Éireann - Volume 83 - 07 May, 1941 Financial Resolutions. - Resolution No. 17—Rates of Estate Duty.
Mr. O Ceallaigh Mr. O Ceallaigh
Mr. O Ceallaigh: I move:— That, in the case of persons dying after the 7th day of May, 1941, the scale set out in the Schedule to this Resolution shall be, and shall have effect as, the scale of rates of estate duty in lieu of the scale set out in the Second Schedule to the Finance Act, 1931 (No. 31 of 1931), as modified by Section 8 of the Finance (No. 2) Act, 1939 (No. 33 of 1939). SCHEDULE. SCALE OF RATES OF ESTATE DUTY.
Principal Value of the Estate |
Rate per cent. of Duty. |
£ |
£ |
|
Exceeding 100 |
and not exceeding 500 |
1 |
,, 500 |
,, ,, 1,000 |
2 |
,, 1,000 |
,, ,, 5,000 |
3 |
,, 5,000 |
,, ,, 10,000 |
4 |
,, 10,000 |
,, ,, 12,500 |
6 |
,, 12,500 |
,, ,, 15,000 |
7.2 |
,, 15,000 |
,, ,, 18,000 |
8.4 |
,, 18,000 |
,, ,, 21,000 |
9.6 |
,, 21,000 |
,, ,, 25,000 |
10.8 |
,, 25,000 |
,, ,, 30,000 |
12 |
,, 30,000 |
,, ,, 35,000 |
13.2 |
,, 35,000 |
,, ,, 40,000 |
14.4 |
,, 40,000 |
,, ,, 45,000 |
15.6 |
,, 45,000 |
,, ,, 50,000 |
16.8 |
,, 50,000 |
,, ,, 55,000 |
19.5 |
,, 55,000 |
,, ,, 65,000 |
20.8 |
,, 65,000 |
,, ,, 75,000 |
22.1 |
,, 75,000 |
,, ,, 85,000 |
23.4 |
,, 85,000 |
,, ,, 100,000 |
24.7 |
,, 100,000 |
,, ,, 120,000 |
26 |
,, 120,000 |
,, ,, 150,000 |
28.6 |
,, 150,000 |
,, ,, 200,000 |
31.2 |
,, 200,000 |
,, ,, 250,000 |
33.8 |
,, 250,000 |
,, ,, 300,000 |
36.4 |
,, 300,000 |
,, ,, 400,000 |
39 |
,, 400,000 |
|
41.6 | Question put and agreed to.
Dáil Éireann
83
Financial Resolutions.
Resolution No. 17—Rates of Estate Duty.
General Debate
19410507
|
