asked the Minister for Finance if the legislation relating to the stamp duty presently payable on the transfer of a home from a deceased spouse to their partner can be reviewed so that hardships presently being imposed by this legislation can be minimised; and if he will make a statement on the matter.
Written Answers. - Stamp Duty Liability.
94.
I am informed by the Revenue Commissioners that, from the information supplied, it is not possible to trace the papers relating to this case.
Generally speaking, the position is that where, on the death of a spouse, the surviving spouse becomes entitled to a home, a liability for stamp duty does not arise.