Tuesday, 3 November 2015
Department of Finance
332. To ask the Minister for Finance if the final 0.15% pension fund levy expires at the end of 2015, when the enabling relevant legislation will be deleted from the Statute Book; and if he will make a statement on the matter. [38280/15]
The 0.15% stamp duty levy on pension funds will, as I have previously confirmed, cease at the end of 2015. As the relevant legislation - sections 125B (2) and 125B(3) of the Stamp Duties Consolidation Act 1999 - is time limited, it will expire automatically and no deletion will be necessary to effect the end of the levy.