John Browne (Wexford, Fianna Fail)
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Question 18: To ask the Minister for Finance the reason for the delay in approving a refund for stamp duty to a person (details supplied) in County Wexford despite the fact that all documentation has been submitted to the Revenue Commissioners [46600/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that a refund of stamp duty under the relief available for transfers to young trained farmers can be granted where the purchasers meet, in full, the qualifications and conditions set down in Section 81A(8) Stamp Duties Consolidation Act 1999. As both of the purchasers did not meet these conditions in full and as they were not spouses at the time of transfer, they do not qualify for the relief and therefore a refund of stamp duty does not arise. Should the person in question wish to appeal this decision, she may do so under the provisions of Section 21 (2) Stamp Duties Consolidation Act 1999.