The Gazette 1967/71

CONFERENCES EXPENSES Letter to Department of Finance

by a direction from the Revenue Commissioners to the Inspectors of Taxes and they would like to explain the position further at a personal inter view with the Minister. They would accordingly be obliged if you will submit this letter to him. Yours faithfully, ERIC A. PLUNKETT, Secretary REPLIES TO DAIL QUESTIONS Question : To ask the Minister for Justice if he is aware of the practice of the Registrar of the Probate Office in requiring from an applicant for a Grant of Probate an affidavit of the mental capacity of a testator at the time of making a will where the testator died in a home for the care of the senile aged, irrespective of the time of the making of the will, even where the will was made a quarter of a century before death or admission to a home for elderly per sons; and if having regard to the fact that this practice is contrary to modern thinking on psychiatric and geriatric problems, he will make representations in and make a statement on the matter. —Richie Ryan Answer : The Succession Act, 1965, provides that to be valid a will shall be made by a person who, inter alia, is of sound disposing mind. The Rules of the- Superior Courts require that the Probate Officer or a district probate registrar shall not allow grants of representation to issue until all the inquiries which he may see fit to institute have been answered to his satisfaction. These rules, which validate a prac tice of long standing, seem to me to be quite reasonable and I do not propose to have them amended. In the case of persons who die in institutions such as those referred to by the Deputy, the practice of the High Court requires that accep table proof of testamentary capacity at the time of making the will should be furnished to the probate authorities. This practice is in my view quite reasonable. Question ; To ask the Minister for Justice why the Probate Office have not replied to letters re ceived until such time as the writers attend in person at that office to obtain oral replies. —Richie Ryan Answer : I am satisfied from inquiries I have made that letters received in the Probate Office are answered promptly through the post. If the Deputy has a particular case in mind, and will let me have particulars, I will enquire into it. 57

30th September 1969

The Secretary, Department of Finance, Government Buildings, Upper Merrion St.,

Dublin 2. Dear Sir,

The Council of this Society would like to send a small deputation to the Minister for Finance on the following matter. International conferences are eagerly sought by Governments and Tourist Associations of most countries because of their valuable potential from the point of view of tourism and the balance of payments. In many countries including the United States, Australia and New Zealand this is recog nised by the granting of allowances for tax pur poses for travelling and subsistence expenses of delegates attending these conferences, and their wives. Ireland has come into the foreground as a venue for international conferences as evidenced by the International Bar Association conference last year which was organised by this Society and the recent Rehabilitation Conference at the Royal Dublin Society. The International Bar Association conference held in July 1968 was attended by about 1,500 persons. The total cost of the conference was over £26,000, most of which came from abroad. In addition to the promotional and entertainment costs of the host organisations the expenditure of each delegate to the conference was quite con siderable and the Irish Tourist Board have figures showing the average expenditure per delegate on purchases in Ireland. I feel it is unnecessary to stress these matters. The International Bar Association conference was secured for Dublin through the efforts of members of this Society who have attended con ferences abroad for many years. If our Society had not been a member of the International Bar Asso ciation and if we had not sent delegates abroad, the conference could not have been brought to Dublin. The Council, therefore, feel that it is un reasonable that the travelling and subsistence ex penses of delegates attending foreign conferences should not be allowed as tax deductions. Inter national conferences cannot be a one way traffic and if the Government wishes to attract conferences to Dublin it ought to facilitate Irish nationals travelling abroad for international conferences. The Council wish to submit that the present practice should be altered either by legislation or