Richard Bruton (Dublin North Central, Fine Gael)
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Question 165: To ask the Minister for Finance if his attention has been drawn to the fact that clubs which have charitable status are still obliged to pay stamp duty on the acquisition of sites for their services; if he will consider extending the concessions to bodies which have charitable status to include exemption from stamp duty; and if he will make a statement on the matter. [30822/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that an exemption from stamp duty is provided for in the stamp duty code in respect of a conveyance, transfer or lease of land made for charitable purposes to a body of persons established solely for such purposes.

The acquisition of sites by clubs for their services would qualify for this exemption where it is shown to the satisfaction of the Revenue Commissioners that the clubs had been established for charitable purposes at the date of the instruments transferring the sites to the clubs.