asked the Minister for Local Government and Public Health whether he is aware that poor rate collectors have been notified by the secretaries of county councils that in accordance with the provisions of Section 6 of the Finance (Miscellaneous Provisions) Act, 1935, rate receipts are no longer exempt from stamp duty; and that an adhesive stamp value twopence must be affixed to all rate receipts for amounts of two pounds and upwards; and whether the Minister proposes to issue instructions to the country councils to make provision for the cost of these stamps out of the county funds; or whether it is intended that these expenses shall be borne by the rate collectors who are the employees of the county councils.
Ceisteanna—Questions. Oral Answers. - Stamp Duty on Rate Receipts.
The answer to the first part of the question is in the affirmative.
The poor rate collectors will not be called on to bear any additional expense by reason of the abolition of the exemption of poor rate receipts from stamp duty. I do not propose to issue any general instructions on the point, as local authorities are aware that the extra cost will fall on local funds.