The lady eventually says ‘no’ - Another swizz?

FORMER president Mary Robinson probably regrets ever becoming involved in a project to open an archive for her personal papers in a building owned by her brother in her native town of Ballina in Mayo.

The wisdom of housing such an archive in a place so far removed from established centres of historical study was always questionable as were the figures bandied about around the proposed purchase of the building by the local authority. Development estimates of between €6m and €8m seemed at least questionable too. However, the strand of this story that probably condemned it to oblivion was the possibility that Mrs Robinson might, entirely legally, get a €1.2m tax break for ‘donating’ her papers. The papers will now go to UCG and Mrs Robinson says she will not avail of tax breaks to which she is entitled. The episode raises several issues: Why did Finance Minister Michael Noonan extend established practice to facilitate the tax break and why is any tax break offered for what is usually described as a gift? Or is this just another swizz to help the rich get richer?