Written Answers. - Stamp Duty Exemption.

Paul Bradford

Question:

111 Mr. Bradford asked the Minister for Finance if stamp duty exemption will be allowed on the transfer of lands (details supplied) in County Cork.

I have been advised by the Revenue Commissioners that an exemption from stamp duty cannot be granted. It appears from the information supplied that the instrument which was dated May 1987 was executed at a later date at which time the exemption in respect of young farmers had expired.