The Finance Bill will provide for a contribution from the financial institutions of €100 million per annum for three years. This will be a special stamp duty related to the amount of tax on deposit interest payable by them in 2001. Stamp duty on commercial property has not been increased since 1990. From today the current rates of stamp duty on non-residential property will be increased. The valuation bands to which they apply will also be amended. Rates of up to 9% will apply, depending on the value of the property. This will raise €158 million in a full year.