Jack Wall (Kildare South, Labour)
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Question 352: To ask the Minister for Finance if a club has only limited charitable status; if that club has to pay stamp duty on lands that it seeks to purchase for the benefit of its members and the general public as supporters or users of the facility; his plans to change this position (details supplied); and if he will make a statement on the matter. [35648/05]

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 for charitable purposes only. This exemption is confined to bodies of persons which are recognised under law as having been established for charitable purposes only in which case the entirety of the activities carried on by the body in question must be charitable in nature.

I understand that the club referred to by the Deputy is involved in the promotion of amateur sports and a club involved in such activity would not be regarded as having been established for charitable purposes only.