Ulick Burke (Galway East, Fine Gael)
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Question 145: To ask the Tánaiste and Minister for Finance his plans to request the Revenue Commissioners to discontinue its practice of imposing penalties on deceased tax payers families as it is considered to be contrary to Article 6 of the European Convention of Human Rights; and if he will make a statement on the matter. [21963/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Section 1060(1) of the Taxes Consolidation Act 1997 provides that where a deceased has incurred a penalty, "any proceedings under the Tax Acts which have been or could have been commenced against that person may be continued or commenced against his or her executor or administrator, as the case may be, and any penalty awarded in proceedings so continued or commenced shall be a debt due from and payable out of his or her estate". Accordingly, penalties are imposed on the personal representatives of a deceased person and are payable out of the estate. Such penalties are not imposed on the family or heirs of the deceased. The implications for such provisions of the European Convention on Human Rights, which was incorporated into Irish law by The European Convention on Human Rights Act 2003, are kept under review.