Leo Varadkar (Dublin West, Fine Gael)
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Question 85: To ask the Tánaiste and Minister for Finance the amount of revenue that has been accrued from inheritance tax for each year since 2000 with a breakdown by group A, B and C of the beneficiaries; and if he will make a statement on the matter. [33126/07]

Leo Varadkar (Dublin West, Fine Gael)
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Question 86: To ask the Tánaiste and Minister for Finance the amount of revenue that has been accrued from probate tax for each year since 2000 with a breakdown by group A, B and C of the beneficiaries; and if he will make a statement on the matter. [33127/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 85 and 86 together.

I am informed by the Revenue Commissioners that the information available in respect of net receipts from inheritance and probate tax is as follows:

Details from inheritance taxes returns are not maintained in such a way as to provide a basis for compiling the detailed information sought by the Deputy. It is, therefore, not possible to separately identify the details relating to the distribution of cases by class of relationship to the donor without a protracted investigation of Revenue records.

A probate tax of 2 per cent applied to estates valued in excess of an exemption threshold (£40,000 in 2000) and was abolished in respect of deaths occurring on or after 6 December 2000. The group thresholds A, B and C did not apply to probate tax.