Dáil Éireann Debate, Thursday - 23 March 2006
103 Mr. N. O’Keeffe asked the Minister for Finance if the entitlement of a person (details supplied) in County Cork to stamp duty exemption on the transfer of a farm will be examined in view of their educational qualifications. [11409/06]
View answerI am advised by the Revenue Commissioners that the person is unlikely to qualify for stamp duty exemption under section 81A of the Stamp Duties Consolidation Act 1999 if the only qualifications held at the date of the instrument of transfer are those supplied with the question. The required qualifications are listed in the Revenue Commissioners leaflet SD2A, which is available on their website.
If the person in question would like to discuss the matter, he should contact the stamping unit, Revenue Commissioners, Cork, telephone 021 4325000.
