asked the Minister for Justice if it is correct that under the Irish Nationality and Citizenship Acts of 1935 and 1937 an Irish citizen who emigrated to America after the 6th December, 1922, is, if such person buys a farm in the Republic of Ireland and returns to reside permanently here and relinquishes his American citizenship, treated as not being an Irish citizen in the matter of stamp duty on the assignment of such farm to him, whereas he is not treated in this way if he happened to emigrate before the 6th December, 1922; and, if so, what steps he proposes to take to remedy this anomalous position.
Ceisteanna—Questions. Oral Answers. - Irish Nationality and Citizenship Acts.
The date of emigration does not of itself affect citizenship, but date of birth and date of naturalisation abroad do. I am advised that under the Irish Nationality and Citizenship Act, 1935, an Irish citizen born on or after 6th December, 1922, who loses his citizenship by naturalisation abroad can reacquire it only by naturalisation, but that an Irish citizen who was born before 6th December, 1922, in Ireland or of parents of whom at least one was born in Ireland can reacquire Irish citizenship by taking up permanent residence in the State.
The rates of stamp duty on purchases of property and the classes of person by whom the different rates are payable are fixed by the Finance Acts and any suggestion for change should be made to the Minister for Finance.