337 / 736
CONFERENCES EXPENSES
Letter to Department of Finance
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
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