Dáil
Ceisteanna—Questions. Oral Answers. - Exemption from Succession Duty.
asked the Minister for Finance if he will exempt from succession duty amounts up to £5,000, by legislation if necessary.
Comment on this
Estates under £5,000 to which the deceased was absolutely entitled are, in general, exempt from succession duty. No succession duty is charged on benefits taken by a spouse, lineal ancestor, or lineal descendant unless the net value of the estate exceeds £15,000.