All land, including agricultural land, is classified as non-residential property for stamp duty purposes. Any re-categorisation of agricultural land as residential land for the purposes of stamp duty would be inconsistent with the application of stamp duty to other forms of business.
It may interest the Deputy to know that there are a number of stamp duty related reliefs which are currently available to the farming community. These reliefs considerably reduce the applicable rate on agricultural land for qualifying acquisitions. These reliefs include Farm Consolidation Relief, Young Trained Farmer Stamp Duty Relief and Consanguinity Relief.