Ned O'Keeffe (Cork East, Fianna Fail)
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Question 106: To ask the Minister for Finance if a stamp duty exemption will be granted on the transfer of a farm from a parent to a son based on the qualification which the son holds (details supplied). [11418/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that it is not clear from the details supplied whether the person would qualify for exemption from stamp duty, as the date of execution of the instrument and some other matters may be relevant. The conditions that must be fulfilled to qualify for exemption are set out in leaflet SD2A, available at the Revenue Commissioners website www.revenue.ie.

If the person in question would like to discuss the matter, and any associated difficulties he may have with payment, he should contact the stamping unit, Revenue Commissioners, Cork, telephone 021 4325000, or write to the Revenue Commissioners, Government Buildings, Sullivan's Quay, Cork.