asked the Minister for Finance if he will consider introducing proposals for legislation to apply the ordinary rate of stamp duty to transfers of property to Irish citizen emigrants returning from abroad to reside permanently in this country irrespective of the dates on which they were born and/or emigrated from this country in view of the fact that the present stamp duty system tends to prevent the permanent return of our citizen emigrants.
Ceisteanna—Questions. Oral Answers. - Stamp Duty: Returned Emigrants.
I cannot see my way to introduce legislation to relieve from the 25 per cent. rate of stamp duty any persons who are not regarded as Irish citizens under the laws at present in force in relation to nationality and citizenship.