Vol. 499 No. 3
221 Mr. Perry asked the Minister for Finance if he will waive or reduce the stamp duty on a leisure centre (details supplied) in County Sligo in view of the fact that it is a community based non-profit company and is a limited by guarantee company; and if he will make a statement on the matter. [2413/99]
I am informed by the Revenue Commissioners that there is an exemption from stamp duty where there is a transfer for charitable purposes of lands and buildings to a body established for charitable purposes only. However, where a charge to stamp duty arises and no statutory exemption or relief applies, the Commissioners have no power to remit or waive any duty due.
