Michael Fitzmaurice (Roscommon-Galway, Independent) | Oireachtas source

I move amendment No. 67:

In page 53, between lines 23 and 24, to insert the following: “(2) For the consolidation of farms a 1 per cent stamp duty should be applied.”.

This amendment deals with the consolidation of farms. Some farmers might have land ten, 20 or 30 miles away from the principal farm, perhaps through marriage or getting land from an aunt or an uncle. We would call them farms that are separated. In the interest of ensuring that they would not be travelling all over the country, there was stamp duty relief on the purchase of land near the principal farm and a farmer could sell land that was farther away to buy land nearer the home farm. From my understanding of this stamp duty relief, but I am open to correction and this is the reason I have tabled the amendment in this way, this relief was removed last December. In the west, people have parcels of land that were separated, and in fairness the relief to allow the farmer to consolidate his holding was a well-thought-out exemption. I wish to ensure that this stamp duty relief is retained and that is the reason I tabled this amendment.