Éamon Ó Cuív (Galway West, Fianna Fail)
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To ask the Minister for Finance the number of persons who have availed of the reduced stamp duty rate on agricultural land, which was reduced from 6% to 2% and was introduced in Budget 2012; and if he will make a statement on the matter. [44677/12]

Michael Noonan (Limerick City, Fine Gael)
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The rate of stamp duty on transfers of non-residential property, which would also apply to agricultural land, was changed in Budget 2012, applying to property transactions executed on or after Budget night 6 December 2011. The previous six rates were replaced with a single rate of 2%. Figures for Stamp Duty on non-residential transactions are not captured in a manner that would enable a breakdown between agricultural and non-agricultural transactions to be provided.