HC Deb 09 December 1974 vol 883 c48W
Mr. Win. Ross

asked the Secretary of State for Northern Ireland whether the effect of estate duty is taken into account in fixing compensation awarded to the dependants of civilians killed in Northern Ireland as a result of terrorist activity.

Mr. Merlyn Rees

Criminal injuries compensation which is paid from public funds to the dependants of victims of terrorist activity in Northern Ireland is determined and awarded by a court in accordance with the provisions of the Criminal Injuries to Persons (Compensation) Act (Northern Ireland) 1968. There is no provision in the Act for account to be taken of the effect of estate duty payable on the estate of a deceased person in the determination of a compensation award.

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