Vol. 513 No. 6
243 Mr. McGuinness asked the Minister for Finance if he will examine a file relating to transfer of land for a person (details supplied) in County Kilkenny in view of the unusual and genuine circumstances; if he will expedite a decision in the case. [3394/00]
I am advised by the Revenue Commissioners that the full circumstances of this case were drawn to their attention initially by the solicitors acting in this case and subsequently through a representation made as far back as 1995. The Revenue Commissioners responded on 20 November 1995, outlining the conditions and circumstances in which young trained farmer relief is granted.
The commissioners regretted at that time, as they do now, that the relief cannot be granted in this case as the conditions for the relief were not in place at the relevant date. The stamp duty due in this case is £5,500. It is a matter of concern to the commissioners that this payment is outstanding since June 1994, and they advise that further delays in payment may lead to the initiation of enforcement proceedings.
