Written answers
Tuesday, 4 March 2008
Department of Finance
Tax Code
9:00 pm
Tom Hayes (Tipperary South, Fine Gael)
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Question 194: To ask the Tánaiste and Minister for Finance when the new rules on the exemption of stamp duty for family members which was announced in Budget 2008 will come into law. [8775/08]
Brian Cowen (Laois-Offaly, Fianna Fail)
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Where a parent transfers a site to a child for the purpose of constructing the child's principal private residence, relief from Stamp Duty applies where market value of the site does not exceed a specified threshold.
The threshold was increased to €500,000 in respect of disposals made on or after Budget day (5 December 2007).
Question No. 195 answered with Question No. 193.
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