Deceased Persons and Inheritances and on Gifts) (United Kingdom) Order, 1978 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the
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Deceased Persons and Inheritances and on Gifts) (United Kingdom) Order, 1978 S.I. No. 279/1978 - Double Taxation Relief (Taxes on Estates
Deceased Persons and Inheritances and on Gifts) (United Kingdom) Order, 1978 AmendmentsLeasuithe S.I. No. 279
1978. DOUBLE TAXATION RELIEF (TAXES ON ESTATES
DECEASED PERSONS AND INHERITANCES AND ON GIFTS) (UNITED KINGDOM) ORDER, 1978 WHEREAS it is enacted by section 66
the Capital Acquisitions Tax Act, 1976 (No. 8
1976), that if the Government by order declare that arrangements specified in the order have been made with the government
any territory outside the State in relation to affording relief from double taxation in respect
gift tax or inheritance tax payable under the laws
the State and any tax imposed under the laws
that territory which is
a similar character or is chargeable by reference to death or to gifts inter vivos and that it is expedient that those arrangements should have the force
law, the arrangements shall, notwithstanding anything in any enactment, have the force
law: AND WHEREAS it is further enacted by section 66
that Act that, where such an order is proposed to be made, a draft thereof shall be laid before Dáil Éireann and the order shall not be made until a resolution approving
the draft has been passed by Dáil Éireann: AND WHEREAS a draft
this Order has been laid before Dáil Éireann and a resolution approving
the draft has been passed by Dáil Éireann: NOW, the Government, in exercise
the powers conferred on them by section 66
the Capital Acquisitions Tax Act, 1976 , hereby order as follows: 1. This Order may be cited as the Double Taxation Relief (Taxes on Estates
Deceased Persons and Inheritances and on Gifts) (United Kingdom) Order,
the United Kingdom in relation to affording relief from double taxation in respect
gift tax and inheritance tax payable under the laws
the State and any tax imposed under the laws
the United Kingdom which is
a similar character, and ( b ) that it is expedient that those arrangements should have the force
law. SCHEDULE CONVENTION BETWEEN THE GOVERNMENT
IRELAND AND THE GOVERNMENT
THE UNITED KINGDOM FOR THE AVOIDANCE
DOUBLE TAXATION AND THE PREVENTION
FISCAL EVASION WITH RESPECT TO TAXES ON ESTATES
DECEASED PERSONS AND INHERITANCES AND ON GIFTS The Government
Ireland and the Government
the United Kingdom; Desiring to conclude a Convention for the avoidance
double taxation and the prevention
fiscal evasion with respect to taxes on estates
deceased persons and inheritances and on gifts; Have agreed as follows: ARTICLE 1 Scope This Convention shall apply to any person who is within the scope
a tax which is the subject
this Convention, and to any property by reference to which there is a charge to such a tax. ARTICLE 2 Taxes covered
this Convention are: ( a ) in Ireland: (
signature
this Convention in addition to, or in place
, the existing taxes. ARTICLE 3 General definitions
Ireland and all legal persons, associations or other entities deriving their status as such from the law in force in Ireland; (ii) in relation to the United Kingdom, citizens
the United Kingdom and Colonies, British subjects under Section 2
the British Nationality Act 1948 whose notices given under that Section have been acknowledged before the date
signature
this Convention, British subjects by virtue
the British Nationality Act 1948 or Section 1
the British Nationality Act 1965, and British protected persons within the meaning
the British Nationality Act 1948; and all legal persons, associations or other entities deriving their status as such from the law in force in the United Kingdom; ( b ) the term "tax" means the gift tax or the inheritance tax imposed in Ireland or the capital transfer tax imposed in the United Kingdom, as the context requires; ( c ) the terms "a Contracting State" and "the other Contracting State" mean Ireland or the United Kingdom, as the context requires; ( d ) the term "person" includes an individual, a company and any other body
persons; ( e ) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; ( f ) the term "competent authority" means, in the case
the United Kingdom, the Commissioners
Inland Revenue or their authorised representative, and in the case
Ireland, the Revenue Commissioners or their authorised representative; ( g ) the term "event" includes a death.
this Convention by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the law
that Contracting State relating to the taxes which are the subject
this Convention. ARTICLE 4 Fiscal domicile
this Convention, the question whether a person is, or was at any material time, domiciled in a Contracting State shall be determined by whether he is, or was at that time, domiciled in that Contracting State in accordance with the law
that Contracting State or is or was treated as so domiciled for the purposes
a tax which is the subject
this Convention.
the provisions
paragraph
vital interests); ( b ) if the Contracting State in which he has or had his centre
vital interests cannot be determined, or if he has not or had not a permanent home available to him in either Contracting State, the domicile shall be deemed to be in the Contracting State in which he has, or had at the material time, an habitual abode; ( c ) if he has or had an habitual abode in both Contracting States or in neither
them, the domicile shall be deemed to be in the Contracting State
which he is, or was at the material time, a national; ( d ) if he is or was a national
both Contracting States or
neither
them, the competent authorities
the Contracting States shall settle the question by mutual agreement. ARTICLE 5 Taxing rights
this Convention, each Contracting State shall retain the right to tax which it would have under its own law apart from this Convention.
paragraph
, the Contracting State with subsidiary taxing rights shall be determined as follows: ( a ) in relation to property other than property comprised in a settlement, where a person's domicile has been determined under paragraph
, that Contracting State shall be the Contracting State in which the person is or was, by virtue
that paragraph, not domiciled; ( b ) in relation to property comprised in a settlement: (i) where the proper law
the settlement as regards that property at the time when the settlement was made was the law
Ireland and the settlor's domicile at the time when the settlement was made has been determined under paragraph
as being in the United Kingdom, then that Contracting State shall be the United Kingdom; (ii) where the proper law
the settlement as regards that property at the time when the settlement was made was not the law
Ireland and the settlor's domicile at that time has been determined under paragraph
as being in the United Kingdom but under its own law Ireland would impose tax on property outside its territory because at some later time either the proper law
the settlement as regards that property was the law
Ireland or the settlor's domicile has been determined under the said paragraph as being in Ireland, then that Contracting State shall be Ireland; (iii) subject to paragraph (ii)
this sub-paragraph, where the proper law
the settlement as regards that property at the time when the settlement was made was not the law
Ireland and the settlor's domicile at that time has been determined under paragraph
, then that Contracting State shall be the Contracting State in which the settlor was, by virtue
that paragraph, not domiciled at that time.
paragraph
this Article, the term "person" means, in Ireland the disponer, and in the United Kingdom the transferor.
this Article, "settlement" has the meaning which it has under the law
the United Kingdom relating to capital transfer tax and for the purposes
that paragraph a settlement is made when property first becomes comprised in it. ARTICLE 6 Situs
this Convention, the situs
any property shall be determined by each Contracting State under its own law, except that, where part
the value by reference to which tax is imposed in the United Kingdom is represented by a liability to tax which is satisfied out
property situated outside the United Kingdom, then that part
the value shall be deemed to be attributable to that property.
any property as determined by one Contracting State under paragraph
this Article is not the same as that so determined by the other Contracting State, and the credit to be allowed under Article 8 is thereby affected, then the question shall be determined exclusively under the law
the Contracting State which, by virtue
paragraph
, has subsidiary taxing rights or, if there is no such Contracting State, it shall be determined by mutual agreement. ARTICLE 7 Deduction
debts In determining the amount on which tax is to be computed, permitted deductions shall be allowed under the law in force in the Contracting State in which the tax is imposed. ARTICLE 8 Elimination
double taxation
its tax (as otherwise computed) as is attributable to that property a credit (not exceeding the amount
tax so attributable) equal to so much
the tax imposed in the other Contracting State on the same event as is attributable to such property.
paragraph
, has subsidiary taxing rights shall allow against so much
its tax (as otherwise computed) as is attributable to that property a credit (not exceeding the amount
tax so attributable) equal to so much
the tax imposed in the other Contracting State on the same event as is attributable to such property.
the tax in respect
which that credit is to be allowed; and a gift which in the United Kingdom is a chargeable transfer shall be treated as reduced by the amount
tax imposed in the United Kingdom on that gift and borne by the transferor.
this Article: ( a ) the tax attributable to any property imposed in a Contracting State is tax as reduced by the amount
any credit allowed by that Contracting State in respect
tax attributable to that property imposed in a territory other than a Contracting State; ( b ) tax is imposed in a Contracting State or a territory if it is chargeable under the law
that Contracting State or territory and duly paid; and ( c ) property includes property representing property. ARTICLE 9 Time limit Any claim for a credit or for a repayment
tax founded on the provisions
this Convention shall be made within six years from the date
the event in respect
which the claim is made. ARTICLE 10 Non-discrimination
a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals
that other Contracting State in the same circumstances are or may be subjected.
a Contracting State has in the other Contracting State shall not be less favourably levied in that other Contracting State than the taxation levied on enterprises
that other Contracting State carrying on the same activities.
a Contracting State, the capital
which is wholly or partly owned or controlled, directly or indirectly, by one or more residents
the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises
that first-mentioned Contracting State are or may be subjected.
the personal allowances, reliefs, and reductions for tax purposes which are granted to individuals so domiciled.
one or both
the Contracting States result or will result for him in taxation not in accordance with the provisions
this Convention, he may, irrespective
the remedies provided by the domestic laws
those Contracting States, present his case to the competent authority
either Contracting State.
the other Contracting State, with a view to the avoidance
taxation which is not in accordance with the provisions
this Convention.
the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application
this Convention.
the Contracting States may communicate with each other directly for the purpose
reaching an agreement in the sense
the preceding paragraphs. ARTICLE 12 Exchange
information
the Contracting States shall exchange such information as is necessary for carrying out the provisions
this Convention and the domestic laws
the Contracting States concerning taxes covered by this Convention in so far as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons other than persons (including a Court or administrative body) concerned with the assessment or collection
, or prosecution in respect
, or the determination
appeals in relation to, the taxes which are the subject
this Convention.
paragraph
either Contracting State the obligation: ( a ) to carry out administrative measures at variance with the laws or administrative practice prevailing in either Contracting State; ( b ) to supply particulars which are not obtainable under the laws or in the normal course
the administration
that or
the other Contracting State; ( c ) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure
which would be contrary to public policy. ARTICLE 13 Diplomatic and consular
ficials Nothing in this Convention shall affect the fiscal privileges
diplomatic or consular
ficials under the general rules
international law or under the provisions
special agreements. ARTICLE 14 Entry into force This Convention shall enter into force on the exchange
Notes confirming that the necessary steps have been taken to give it the force
law in Ireland and in the United Kingdom and shall thereupon have effect: ( a ) in Ireland: (i) in respect
gift tax, from 28 February 1974; (ii) in respect
inheritance tax, from 1 April 1975; ( b ) in the United Kingdom: (i) in respect
capital transfer tax other than capital transfer tax on a death, from 27 March 1974; (ii) in respect
capital transfer tax on a death, from 13 March 1975. ARTICLE 15 Termination This Convention shall remain in force until terminated by one
the Contracting States. Either Contracting State may terminate the Convention, through the diplomatic channel, by giving notice
termination at least six months before the end
any calendar year after the year 1980. In such event the Convention shall cease to have effect at the end
the calendar year in which the notice is given but shall continue to apply in respect
property by reference to which there was a charge to tax which arose before the end
that calendar year. In witness thereof the undersigned, duly authorised thereto by their respective Governments, have signed this Convention. Done in two originals at London this 7th day
December, 1977. For the Government
Ireland: PAUL J. KEATING For the Government
the United Kingdom: FRANK JUDD GIVEN under the
ficial Seal
the Government, this 26th day
September, 1978. SEÁN Ó LOINSIGH, Taoiseach. EXPLANATORY NOTE This Order gives the force
law to the Double Taxation Convention with the United Kingdom which is set out in the Schedule to the Order. This Convention, which is based on a Model Convention formulated by the OECD, applies to taxes on death and to gift taxes. The taxes in question are the Irish capital acquisitions tax (viz. gift tax and inheritance tax) and the United Kingdom capital transfer tax. Under the provisions
the Convention, each country retains the right to levy tax according to its own law. In order to eliminate double taxation, it is provided in Article 8 that each country shall grant a credit against its own tax for tax paid in the other country on property situated in that other country. Where, in any particular case, domicile is claimed by both Ireland and the United Kingdom and property in a third territory is involved, the country which has the subsidiary taxing rights (as determined by Article 5) is required to give the credit for the other country's tax on the property in question. Article 4 contains rules for deciding the domicile
a person for the purposes
the Convention while Article 6 provides how the situs
property shall be determined. The remaining articles deal mainly with matters concerned with the carrying into effect
the Convention, such as deduction for debts, time limit, non-discrimination and the exchange
certain information. It should be noted that, because
the basic differences between the tax levied in Ireland and that levied in the United Kingdom, any relief to be given in Ireland under the provisions
the Convention shall be given only to the person who bears the burden
the tax in the two countries. The Convention is retrospective to the introduction
capital acquisitions tax in Ireland and
capital transfer tax in the United Kingdom and shall therefore be effective ( a ) in Ireland: (i) in respect
gift tax, from 28 February 1974; (ii) in respect
inheritance tax, from 1 April 1975; ( b ) in the United Kingdom : (i) in respect
capital transfer tax on a death, from 13 March 1975; (ii) in respect
capital transfer tax on other occasions, from 27 March 1974. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government
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