Written answers

Wednesday, 13 July 2016

Photo of Willie PenroseWillie Penrose (Longford-Westmeath, Labour)
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93. To ask the Minister for Finance if he is aware that due to the limited availability of certificates in agriculture courses from Teagasc, the Irish Agriculture and Food Development Authority, which were not adequate to accommodate the number of persons who wished to complete same in order to qualify for the stamp duty exemption for transfer of land to young farmers; that some courses only became available to persons on a part-time basis in October 2015, but which will take two years to complete, and in the context of current legislation of section 81 of the 1999 Act only permits a refund be claimed where the educational qualification is received within four years from the date of transfer, and which in effect means that some farmers will exceed the four-year period specified therein; and if this period can now be extended so that persons in the foregoing position can qualify for relief; and if he will make a statement on the matter. [21502/16]

Photo of Willie PenroseWillie Penrose (Longford-Westmeath, Labour)
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105. To ask the Minister for Finance if he will take steps to extend the four-year period specified in section 81 of the 1999 Act which allows for the refund of stamp duty and so on if the person received the educational qualification specified within these four years in the context of where there were not significant courses available to such young farmers in order to allow them to achieve the qualification with the specified time period, which has only been recently rectified by Teagasc, the Irish Agriculture and Food Development Authority, providing additional courses to allow such person acquire the certificate in agriculture qualification; and if he will make a statement on the matter. [21500/16]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 93 and 105 together.

I am advised by Revenue that refunds of stamp duty are available to young trained farmers under section 81AA of the Stamp Duties Consolidation Act 1999. The section specifies that a refund is only available where a transferee obtains a specified qualification within 4 years of the date of execution of the instrument and the other conditions of the section are met.

I have been advised that due to changes in the Common Agriculture Policy (CAP) in 2015, there was a significant increase in the number of applicants for agricultural training programmes. One of the criteria for the Department Agriculture, Food and the Marine 2015 Young Farmer Scheme and 2015 National Reserve (funded through RDP) was that the applicant must be the holder of an approved qualification or have commenced a training programme by December 2015

A number of Teagasc colleges and centres have commenced additional courses with significantly increased numbers of students. To date, Teagasc is not aware that the timescale for delivery of its courses is giving rise to difficulties with regard to the 4 year period for refund of Stamp Duty. Section 159A of the Stamp Duties Consolidation Act specifies that a claim for a repayment of stamp duty must be made within 4 years of the date of stamping of an instrument by the Revenue Commissioners. This four year rule is consistent with the time limit for claiming refunds of other taxes and I would not be in favour of making an exception in such situations.

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