Vol. 557 No. 1
195 Mr. Cregan asked the Minister for Finance if there is a discretion, appeal or compassionate grounds system under which persons could apply to be exempt from stamp duty on the sale of their house, as the persons in question are being hassled, terrified and intimidated by an undesirable neighbour; and the way in which such a request for exemption from stamp duty can be considered and processed. [21264/02]
Stamp duty is chargeable on certain instruments and transactions, including the purchase of a property. As the liability primarily rests with the person purchasing the house, the specific question being asked by the Deputy, namely exemption from stamp duty on the sale of a house does not arise, as the person in question would not normally be the liable party.
Any exemption to allow for particular circumstances would lead to pressure to allow similar exemptions for a range of deserving reasons which could have a significant effect on the stamp duty yield. Accordingly, I have no plans to introduce such a change.
