asked the Minister for Finance if full stamp duty is payable in the event of title in a domestic dwelling being transferred from the sole name of one spouse to the joint names of the spouses.
Written Answers. - Stamp Duty Liability.
54.
I have been advised by the Revenue Commissioners that no stamp duty is payable on any transaction creating a joint tenancy between spouses in respect of a family home where the home was immediately prior to such transaction owned by either spouse or by both spouses otherwise than as joint tenants.