Sir, – Brian O'Brien asserts there's "no logical reason anyone should pay less tax on what they inherit than on money they actually earn" (Letters, May 18th).
There is, actually, a very logical reason. One inherits a deceased person’s saved up “take home” pay (ie net of PAYE/PRSI/USC), not their gross pay. And if, for example, Mr O’Brien bequeaths his car, not only did he buy it using net pay, but he’ll have paid VAT and VRT on the purchase too. Your letter writer then owns his car outright, having paid five separate taxes to acquire it. He did not acquire it from the State during his lifetime. None of it should be owing to the State after he dies. – Yours, etc,
RONAN SCANLAN
Leopardstown,
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Dublin 18.