Eoghan Murphy (Dublin South East, Fine Gael)
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55. To ask the Minister for Finance his plans to abolish the stamp duty liability incurred by tenants paying more than €30,000 per year; or if he will increase the threshold to reflect rising rental prices. [36690/15]

Michael Noonan (Limerick City, Fine Gael)
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I take it that the Deputy is referring to stamp duty in leases.

I am advised by the Revenue Commissioners that a lease is chargeable to stamp duty on the rent payable under the lease as follows: 

I am further advised that a lease of a house or apartment for a term not exceeding 35 years, or for any indefinite term, where the rent does not exceed €30,000 per annum, is exempt from stamp duty, and that Section 1 of the Stamp Duties Consolidation Act 1999 states that the lessee is the accountable person in relation to a lease.

I have no plans to change the basis of liability to stamp duty on leases.