asked the Minister for Finance whether he is aware of the public uncertainty as to whether all receipts for sums of £2 and upwards must have 2d. stamps affixed or whether receipts for cash transactions in respect of similar sums are exempt from such stamp duties; and, if so, whether he will take steps to clarify the matter, if necessary by the introduction of proposals for legislation.
Ceisteanna—Questions. Oral Answers. - Receipt Stamp Duties.
I am not aware of any public uncertainty regarding the liability of receipts to stamp duty. The existing statutory provisions are clear and adequate and the Revenue Commissioners have from time to time drawn the attention of the public to the position by the publication of notices in the morning papers in Dublin and Cork.