The Gazette 1991

g a z e t t e

april 1991

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.

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. 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. 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. 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

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:-

7.5 Amount of loss 7.5.1 At date of death

7.2 Dependants

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. 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 7.5.2 Between death and date of trial/report

Tel: 809 946 2818 Fax: 809 946 2819 I.OMOffkx:- Tel: 0624 822210 Telex : 628285 Samdan G Fax: 0624 823799

7.3 Financial Dependants

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. 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

7.5.3 After children become independent

7.4 Period of loss