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Dáil Éireann díospóireacht -
Wednesday, 6 May 1998

Vol. 490 No. 5

Written Answers. - Stamp Duty.

Gay Mitchell

Ceist:

158 Mr. G. Mitchell asked the Minister for Finance if he will waive the stamp duty in the case of a person (details supplied) in Dublin 24. [10558/98]

The new reduced stamp duty rates apply only to certain conveyances and leases of residential property executed on or after 23 April 1998, which was the date of the Government statement announcing these new reduced rates.

The conveyance in question was executed some weeks prior to 23 April 1998 and consequently the stamp duty rates applying at the date of execution are chargeable to that conveyance. In accordance with long-standing practice regarding stamp duty changes, it would not be appropriate now to backdate the new rates to any date prior to 23 April 1998.

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