Jim Higgins
Question:105 Mr. Higgins (Mayo) asked the Minister for Finance the rate of stamp duty payable in respect of the transfer of a farm from parents to a son or daughter. [4295/01]
Vol. 530 No. 5
105 Mr. Higgins (Mayo) asked the Minister for Finance the rate of stamp duty payable in respect of the transfer of a farm from parents to a son or daughter. [4295/01]
The stamp duty rates applying to transfers of non-residential property, e.g. farm land, are as follows:
£ |
Rate |
0 – 5,000 |
not liable |
5,001 – 10,000 |
1% |
10,001 – 15,000 |
2% |
15,001 – 25,000 |
3% |
25,001 – 50,000 |
4% |
50,001 – 60,000 |
5% |
Over 60,000 |
6% |