asked the Minister for Finance whether he is aware that, while provision is made for exemption from death and succession duties of estates when the value does not exceed £5,000, those duties must be paid on the total value of the estate when it exceeds such a figure; and if to obviate resultant hardship and to remove an anomaly he will introduce amending legislation to exempt the first £5,000 of all estates from such duty.

The answer to the first part of the question is in the affirmative. With regard to the latter part, since the introduction of the £5,000 exemption limit for death duties was in relief of small estates, it is not accepted that the charge of duty on the full value of estates exceeding £5,000 causes a hardship or constitutes an anomaly. As the Deputy is aware, however, succession duty is not charged on benefits taken by a spouse, lineal ancestor or lineal descendant unless the net value of the estate exceeds £15,000.

Surely the Minister will admit that it is a hardship for a person who owns an estate of £5,001 to have to pay the full rate of duty while a person with an estate valued at £5,000 has not to pay anything? Is there not a hardship there and an anomaly?

I do not think so.

Surely there is something wrong when a man with £1 more than £5,000 has to pay the duty when a person with a £5,000 estate does not have to pay?

It is unpleasant to have to pay tax at all. I concede that.