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Dáil Éireann debate -
Thursday, 11 Apr 1935

Vol. 55 No. 17

Ceisteanna—Questions. Oral Answers. - Payment of Stamp Duty.

asked the Minister for Finance whether he is aware that poor rate collectors have been notified 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 all rate receipts for amounts of two pounds and upwards must have a two-penny stamp affixed; whether similar instructions have been issued to the collectors of income tax in connection with their duties; and whether arrangements have been made that the cost of such stamps shall be defrayed by their respective employers, the county councils and the Department of Finance.

I am aware that steps have been taken to bring the provisions of Section 6 of the Finance (Miscellaneous Provisions) Act, 1935, to the notice of all local authorities. It may be assumed, therefore, that rate collectors have been notified by their respective authorities that receipts for rates amounting to £2 or upwards must now be duly stamped. It is obvious that the cost of stamping these receipts will be borne by the authorities and not by the rate collectors personally. Receipts given by collectors of income tax are not affected by recent legislation and are exempt from stamp duty.

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