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Dáil Éireann Debate, Wednesday - 13 July 2022

Wednesday, 13 July 2022

Ceisteanna (172)

Gerald Nash

Ceist:

172. Deputy Ged Nash asked the Minister for Finance the estimated additional yield to the Exchequer from a 0.1% and a 1% increase in the stamp duty applicable to transfers of shares, stocks and marketable securities in Irish incorporated companies; and if he will make a statement on the matter. [38683/22]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Finance)

I am advised by Revenue that page 20 of Revenue’s Ready Reckoner can be used to estimate the yield from changes to the rate of Stamp Duty on shares. The current rate of Stamp Duty on the transfer of shares is 1% and the estimated yield from the proposed increases can be derived on a pro rata basis from the table.

The Ready Reckoner is available at this link: www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf

I am further advised by Revenue that, as Stamp Duty liabilities in respect of the transfer of shares are not returned separately by place of incorporation, information specifically in relation to Irish incorporated companies is not available.

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