Róisín Shortall
Question:258 Ms Shortall asked the Minister for Finance the stamp duty rates for residential property applying to non first-time buyers immediately before 2 December 2004. [19192/06]
View answerTuesday, 23 May 2006
Questions (205, 206)
Written answers
In the case of second-hand residential property, the rates of stamp duty for non first time buyers are:
|
% |
|
|
Up to €127,000 |
0 |
|
From €127,001 to €195,500 |
3 |
|
From €195,501 to €254,000 |
4 |
|
From €254,001 to €317,500 |
5 |
|
From €317,501 to €381,000 |
6 |
|
From €381,001 to €635,000 |
7.5 |
|
Over €635,000 |
9 |
All owner occupiers can purchase a new home between 38 sq. m and 125 sq. m, where a Floor Area Compliance Certificate has been obtained, without a liability to stamp duty. Where a new house is over 125 sq. m., stamp duty is charged on either the value of the site or 25% of the value of the property, whichever is the greater, using the rates listed above.
In the case of a non-owner occupier of a new home, stamp duty is charged at the rates applying to non-first time buyers of second-hand residential property, listed above.
Jack Wall
Question:259 Mr. Wall asked the Minister for Finance if a person (details supplied) in County Kildare will be furnished with a P21 for 2005. [19253/06]
View answerI have been advised by the Revenue Commissioners that a PAYE Balancing Statement (Form P21) for 2005 issued to the taxpayer on 16 May 2006.