Written answers
Tuesday, 27 April 2010
Department of Finance
Tax Collection
12:00 pm
Michael Ring (Mayo, Fine Gael)
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Question 140: To ask the Minister for Finance if a person (details supplied) in County Mayo is entitled to a refund of inheritance tax. [16724/10]
Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that the inheritance tax payment in question was paid by the individual in accordance with a return submitted on her behalf by her solicitor on 12 January 2004. The tax was in respect of one benefit taken under a will. The payment in question, although not the full liability, was paid in advance of the due date. The balance of the tax due was paid on 10 October 2009. Accordingly the full liability due was paid and there is no refund due.
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