asked the Minister for Finance if it has been decided that gratuities which will be paid to members of the Garda Síochána, under the Garda Síochána Pensions Order, 1951, will be liable to assessment for (1) income-tax, and (2) estate duty, when payment is made to the legal personal representative of a deceased member.

The gratuities payable under the Garda Pensions Order, 1951, are not liable to income-tax. The gratuities payable under the Order to the legal personal representatives of deceased members of the force are liable to estate duty.