Written answers

Wednesday, 27 May 2009

9:00 pm

Photo of Frank FeighanFrank Feighan (Roscommon-South Leitrim, Fine Gael)
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Question 114: To ask the Minister for Finance the reason a person (details supplied) in County Cavan with a qualifying green certificate is being denied stamp duty exemption; if he will investigate and rectify the matter; and if he will make a statement on the matter. [21760/09]

Photo of Brian Lenihan JnrBrian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that the original deed was presented on the 18th April 2008 and the transferee applied for young trained farmer relief. The relief was not granted, as all the transferees in the transaction were not qualified in accordance with the requirements of Sect 81AA Stamp Duty Consolidation Act 1999. The evidence provided by the solicitor did not meet the requirements for relief to be granted under Section 81AA, SDCA, 1999. In a letter dated 12th November 2008 the solicitor accepted that a refund did not apply in this case.

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