§ 56. Mr. CASSELasked whether, under the Government of Ireland Bill, if the Irish Parliament increase the Estate Duty, the executors of a person domiciled in Ireland at the time of his death and leaving property in England and Ireland will be able to obtain probate in England with out payment of the duty at the higher rate; and whether, in the event of the Irish Parliament reducing the Estate Duty, such executors will be able to obtain probate in England on payment of duty at the lower rate in respect of all the property or the property situate in Ireland only?
§ The POSTMASTER-GENERAL (Mr. Herbert Samuel)If the Estate Duty is increased by the Irish Parliament as respects persons domiciled in Ireland the answer to the first part of the question is in the negative. On the same assumption the answer to the second part of the question is that the duty would be payable at the lower rate on the whole of the property, it being borne in mind, however, that the Irish Parliament would not have power to alter the rate of duty on real property situated in Great Britain.