Dáil Éireann Debate, Wednesday - 8 December 2004
94 Mr. O’Dowd asked the Minister for Finance if he will consider reform of the system of stamp duty on houses for persons with disabilities who are purchasing a property due to their current abode not being suitable for a disabled person; and if he will make a statement on the matter. [32808/04]
View answerThere is no stamp duty on the purchase of new residential property for owner-occupiers where the dwelling is not greater than 125 sq. m. and complies with certain conditions as regards building standards. If the property is over 125 sq. m., stamp duty is charged on the site value or one quarter of the total value of the property, whichever is the greater. Certain exemptions and reduced rates of stamp duty apply to first time house purchasers who are owner-occupiers of second-hand houses. The 2005 budget increased the stamp duty exemption threshold for such purchasers from €190,500 to €317,500 and reduced the rates applying to house values up to €635,000.
Section 92B of the Stamp Duties Consolidation Act 1999 provides that the trustees of a trust to which section 189A of the Taxes Consolidation Act 1997 applies, whose trust funds are established out of public subscriptions for the benefit of permanently incapacitated individuals, will be entitled to first time purchaser relief in respect of the first house or apartment bought or gifted, following the establishment of the trust, for occupation by the beneficiary. Where there is more than one beneficiary, relief may be claimed for each of the beneficiaries.
I have been advised by the Department of the Environment, Heritage and Local Government that a scheme of disabled persons grants is operated by local authorities with capital provision from that Department. These grants are designed to meet the needs of persons who are either physically handicapped or are suffering from severe mental handicap or severe mental illness. Where a new dwelling is being bought or built a maximum grant of €12,700 is payable. In the case of adaptation of an existing dwelling, 90% of the approved cost of the works is available up to an effective maximum grant of €20,320. Full details of the scheme and the conditions applicable are available from the local authority in whose area the dwelling is situated.
There are no plans to change the system of stamp duty in the circumstances outlined by the Deputy.
95 Dr. Upton asked the Minister for Finance the provisions in place to ensure that persons dealing in dog breeding and selling, apart from greyhounds, are paying the appropriate levels of taxation on such transactions; and if he will make a statement on the matter. [32713/04]
View answerI am advised by the Revenue Commissioners that persons dealing in dog breeding and selling, apart from greyhounds, are subject to the self assessment system of taxation. They are obliged to file an annual return and pay income tax on their profits. They are controlled for tax compliance purposes in the same way as taxpayers in all other sectors.
The Revenue Commissioners' statement of strategy, 2003-2005, contains a strong emphasis on maximising compliance with tax and customs legislation and outlines a number of related key objectives and supporting strategies. These apply to dog breeders in the same way as to all taxpayers.
They include the harnessing of technology to provide an effective risk based selection system for Revenue Commissioners audits as well as a new organisational structure designed around the customer base to ensure that an integrated approach to tax compliance is implemented at a regional level. This restructuring has been fully implemented. Special compliance districts, set up under this restructuring, monitor any activity that has been brought to their attention. The strategies provide for an increase in the resources available to the audit programme and ensuring that these resources have the necessary level of skills to enable the audit programme to be implemented successfully.
These initiatives are geared towards ensuring that the maximum number of taxpayers, including those dealing in dog breeding and selling, are paying the appropriate level of taxation on their activities.
