Stamp Duty

Dáil Éireann Debate, Monday - 11 September 2017

Monday, 11 September 2017

Questions (180)

Róisín Shortall

Question:

180. Deputy Róisín Shortall asked the Minister for Finance the specific information that is recorded by the Revenue Commissioners in respect of stamp duty returns that are filed with it in respect of the transfer of residential land and other land. [38106/17]

Written answers

Minister for Finance

I am advised by Revenue that the information listed in the below Tables is the information that persons filing Stamp Duty returns are asked to supply in respect of the transfer (including long term and short term leases) of residential and non-residential land.  The actual information supplied depends on the content of the document of conveyance/transfer or lease.  All information supplied is recorded by Revenue.

Table 1: Information which filers of Stamp Duty returns are asked to supply in the case of documents of conveyance/transfer and long term leases (a lease for a term greater than 100 years) of Residential Land

Documents of Conveyance/Transfer and Long Term Leases of Residential Land	New Dwelling House/Apartment	Second-hand Dwelling House/Apartment	Curtilage of Residential Land/Ground Rent
Tax Reference No. of Filer	Mandatory	Mandatory	Mandatory
Tax Reference No. of each party to the document	Mandatory	Mandatory	Mandatory
Where applicable, the name(s) of any person(s) acting in a fiduciary capacity (e.g. Trustee/Legal Personal Representative/Nominee) on behalf of any party to the document	Mandatory	Mandatory	Mandatory
Date of execution of document	Mandatory	Mandatory	Mandatory
Date of related contract	Optional	Optional	Optional
Date document released from escrow	Optional	Optional	Optional
Total number of Residential Properties/Units   being transferred in the document	Mandatory	Mandatory	Mandatory - but where 0 (zero) is input the Type of Property will default to Curtilage/Ground Rent at a later screen.
LPT Property ID/Property Address	LPT Property ID is optional - but where  LPT Property ID is not provided the address details including County and relevant Local Authority must be provided	LPT Property ID is Mandatory. Once input, the address of the property automatically populates on the e-Stamping return.	Address details Mandatory
Folio Number(s)	Optional	Optional	Optional
Type of contract	Mandatory	Mandatory	Mandatory
Floor area of property	Mandatory	Optional	N/A
Purchaser Information (i.e. owner/occupier, non- owner/occupier, first time buyer owner/occupier)	Mandatory	Mandatory	Mandatory
If purchaser of property is a Local Authority	Optional	N/A	N/A
The relationship, if any, between the   parties to the document (e.g. spouses/ associated companies)	Optional	Optional	Optional
Interest being transferred less than the full interest in the property (e.g. transfer from parent to parent and   child)	Optional	Optional	Optional
Term of lease in years (only applicable to Long Term Leases)	Mandatory	Mandatory	Mandatory
Average Annual Rent (only applicable to Long Term Leases)	Mandatory	Mandatory	Mandatory
If there is a Rent Review Clause included in lease (only applicable to Long Term Leases)	Optional	Optional	Optional
Consideration paid and/or open market   value in case of gift or partial gift	Mandatory	Mandatory	Mandatory
Stamp Duty Relief/Exemption claimed	Optional	Optional	Optional

Table 2: Information which filers of Stamp Duty returns are asked to supply in the case of documents of conveyance/transfer and Long Term Leases (leases for a term greater than 100 years) of Non-Residential Land

Document of conveyance/transfer and Long Term Lease of Non-Residential land	Site Only	Agricultural land	Non-Agricultural land	New and Second-hand Commercial/Industrial Premises
Tax Reference No. of Filer	Mandatory	Mandatory	Mandatory	Mandatory
Tax Reference No. of each party to the document	Mandatory	Mandatory	Mandatory	Mandatory
Where applicable, the name(s) of any person(s) acting in a fiduciary capacity (e.g. Trustee/Legal Personal Representative/Nominee) on behalf of any party to the document	Mandatory	Mandatory	Mandatory	Mandatory
Date of execution of Document	Mandatory	Mandatory	Mandatory	Mandatory
Date document released from escrow	Optional	Optional	Optional	Optional
Date of related contract	Optional	Optional	Optional	Optional
Property Address including County details	Mandatory	Mandatory	Mandatory	Mandatory
Folio Number(s)	Optional	Optional	Optional	Optional
Type of contract	Mandatory	Mandatory	Mandatory	Mandatory
Land area (Hectares)	Mandatory	Mandatory	Mandatory	Optional
The relationship If any between the parties to the document (e.g. spouses, associated companies)	Optional	Optional	Optional	Optional
Interest being transferred less than the full interest in the property (e.g. transfer from parent to parent and child)	Optional	Optional	Optional	Optional
Term of lease in years (only applicable to Long   Term Leases)	Mandatory	Mandatory	Mandatory	Mandatory
Average Annual Rent (only applicable to Long Term   Leases)	Mandatory	Mandatory	Mandatory	Mandatory
If there is a Rent Review Clause included in lease (only applicable to Long Term Leases)	Optional	Optional	Optional	Optional
Consideration paid and/or open market value in   case of gift or partial gift	Mandatory	Mandatory	Mandatory	Mandatory
Stamp Duty Relief/Exemption claimed	Optional	Optional	Optional	Optional

Table 3: Information which filers of Stamp Duty returns are asked to supply in the case of Short Term Leases (leases for a period less than or equal to 100 years) of Residential and Non-Residential Land

Short Term Lease	Residential Land	Non-Residential Land
Tax Reference No. of Filer	Mandatory	Mandatory
Tax Reference No. of each party to the document	Mandatory	Mandatory
Where applicable, the name(s) of any person(s) acting in a fiduciary capacity (e.g. Trustee/Legal Personal Representative/Nominee) on behalf of any party to the document	Mandatory	Mandatory
Date of execution of document	Mandatory	Mandatory
Date document released from escrow	Optional	Optional
Date of related contract	Optional	Optional
Property Address including County details	Mandatory	Mandatory
The relationship If any between the parties to the document (e.g. spouses, associated companies)	Optional	Optional
Term of Lease in years and months	Mandatory	Mandatory
If there is a Rent Review Clause included in lease	Optional	Optional
If lease includes the payment of a premium	Optional	Optional
Average Annual Rent and/or open market rent in the case of a gift	Mandatory	Mandatory
Stamp Duty Relief/Exemption claimed	Optional	Optional

Question No. 181 answered with Question No. 130.