Dáil Éireann - Volume 447 - 24 January, 1995

Written Answers. - Probate Tax.

67. Mr. Bell asked the Minister for Finance the reason a person (details supplied) in County Louth, who lived with his mother as a single man and whose only income is social welfare unemployment assistance, was charged £482.27 probate tax by the capital taxes branch of the Revenue Commissioners following his mother's death in view of the fact that this is his house and he never lived in any other dwelling; the basis for this; and if he will make a statement on the matter. [3900/94]

[1348] Minister for Finance (Mr. Quinn): A charge to probate tax arises where the taxable value of an estate exceeds £10,000 (index-linked). The tax is charged at the rate of 2 per cent. I am informed by the Revenue Commissioners that in the case in question, the deceased bequeathed her house to her son subject to a right of residence in favour of his brother and sister. As the son did not qualify as either a dependent child or a dependent relative, the relief provided for these categories was not available. However, if the taxpayer wishes to contact the Revenue Commissioners with full details of his financial circumstances, the case will be reviewed in the light of the hardship provisions which are contained in the probate tax legislation.