I propose to take Questions Nos. 188, 203, 205, 206 and 209 together.
Regarding Question 48069-21, it is assumed the Deputy is referring to Agricultural Relief claimed in respect of Capital Acquisitions Tax. Information in respect of the number of individuals availing of this relief for all available years is shown at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx. A breakdown of the income tax assessment status or gender of the claimants is not available as this information is not captured in the relevant tax returns.
In respect of PQ 48088/21, I am advised by Revenue that the numbers availing of the young trained farmer Stamp Duty relief and the Exchequer cost for all available years are published on the Revenue website at:
www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx
The information for 2021 will be published during 2022.
Regarding Questions 48090/21 and 48094-21, I am advised by Revenue that the amount of Stamp Duty paid in respect of transfers of agricultural land, for the years 2016 to 2020 and to the end of August 2021, is shown in the table below. It is not possible to provide a breakdown of receipts by the age of the taxpayers as this information is not captured within the Stamp Duty return.
Year
|
€m
|
Non-Residential Rate
|
2016
|
22.4
|
2%
|
2017
|
23.9
|
2%*
|
2018
|
48.5
|
6%
|
2019
|
56.9
|
6%**
|
2020
|
66.1
|
7.5%
|
2021***
|
43.7
|
7.5%
|
*6% from 11 October 2017
**7.5% from 09 October 2019
Regarding Question 48091-21, the 2% rate of Stamp Duty on amounts in excess of that raised on the first million euro applies to transfers of residential property only. The amounts raised by the application of the 2% rate (on residential property), for the years 2016 to 2020, and to the end of August 2021, are set out in the table below.
Year
|
Stamp Duty, excess more than 1 million €m
|
2016
|
185.7
|
2017
|
117.7
|
2018
|
328.1
|
2019
|
375.8
|
2020
|
301.1
|
2021 (to end August)
|
225.3
|