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g a z e t t e
april 1991
sidered these documents,
further information might
have to be sought from the
solicitor.,
Quite often, when one
asks how the family income
might have been spent, the
total expenditure is likely to
exceed the deceased's net
income.
7.2 Dependants
Section 47 of the Civil Liability
Act, 1961 defines the de-
ceased's dependants as any
member of the family who
suffers injury or mental
distress. The members of the
family are defined as wife,
husband, father, mother,
grandfather, grandmother,
stepfather,
stepmother,
grandson, granddaughter,
stepson,
stepdaughter,
brother, sister, half-brother,
half-sister.
This section goes on to
include adopted children and
illegitimate children and
indicates that a person
in loco
parentis
to another shall be
considered the parent of that
other.
7.3 Financial Dependants
As the wording implies, a
financial dependant is some-
body who was financially
dependent on the deceased.
Obvious financial dependants
in the case of the death of a
man would be his wife and
dependent children.
The Actuary is concerned
only with financial depend-
ants. Other dependants may
have a claim for mental
distress but determination of
who is to receive what
amounts under the heading of
mental distress is a matter for
the trial Judge. Incidentally,
the maximum damages for
mental distress were set at
£1,000 in the 1961 Act
and increased in 1981 to
£7,500.
7.4 Period of loss
Loss to a spouse is considered
to have continued for what
would have been the joint life
time of deceased and spouse.
In the case of children the loss
is considered to continue until
the child ceases to be depend-
ent. As I mentioned earlier,
where a son or daughter is
killed, any loss is assumed to
continue for as long as one
parent is alive and the
deceased not married.
7.5 Amount of loss
7.5.1
At date of death
The deceased's income will
have been spent on his own
maintenance and on provid-
ing for his wife and his
dependent children. Detailed
information may be available
as to the cost of running the
family home, i.e. rent, light,
heat, etc. It is unlikely that a
detailed breakdown will be
available as to the amount
spent on each member of
the family. More often than
not it is left to the Actuary
to indicate the amount spent
on each member of the
family.
An approach is to con-
sider three units of expendi-
ture in running the home,
three units for a wife and
two units for each depend-
ent child. Alternatively one
might consider two units for
the household overheads of
deceased and his wife and
one unit for each child.
7.5.2
Between death and date of
trial/report
No-one knows with any
certainty what would have
happened had the deceased
lived. It is reasonable to
assume that the support
the deceased gave his
dependants would have
increased in line with the
increase in his income. As
likely as not the deceased's
take home pay would have
kept pace with inflation. To
the extent that details of
gross income are available
then increases in line with
the increase in net income
can be ascertained. In
arriving at net income one
would have regard to the
tax rates in a particular year
and the tax free allowances
that the deceased might
have enjoyed. Account
would be taken also of the
mf
James Nash
F.S.S. Dip.
Forensic Document Examiner
and
Handwriting Consultant
38, Monastery Rise,
Clondalkin, Dublin 22.
Telephone: (01) 571323
TURKS AND CAICOS
ISLANDS AND
THE ISLE OF MAN
Samuel McCleery
Attorney - at - Law and Solicitor of PO Box
1Z7 in Grand Turk/Turks and Caicos Islands.
British West Indies and at 1 Castle Street,
Castletown, Isle of Man wifl be pleased to
accept instructions generally from Irish
Soficitors in the formation and administration
of Exempt Turks and Caicos Island
Companies and Non • Resident Isle of Man
Companies as wel as Trust Administration
G.TOffice:-
Tel: 809 946 2818
Fax: 809 946 2819
I.OMOffkx:-
Tel: 0624 822210
Telex : 628285 Samdan G
Fax: 0624 823799
deceased's PRSI contribu-
tions. Alternatively, in-
creases are assumed to be
in line with inflation.
The present well estab-
lished practice is to
accumulate past loss up to
the present time and to
build in the probability of
survival.
7.5.3
After children become
independent
When the children become
independent the money
previously spent on them
becomes available for the
other members of the family.
In practice it is assumed that
what was spent on a child
will be enjoyed equally by
the deceased and his wife.
No longer do we have to
consider an adjustment in
the deceased's tax now that
child allowances no longer
apply.
149