Written answers
Monday, 11 September 2017
Department of Finance
Stamp Duty
Róisín Shortall (Dublin North West, Social Democrats)
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180. To ask the Minister for Finance the specific information that is recorded by the Revenue Commissioners in respect of stamp duty returns that are filed with it in respect of the transfer of residential land and other land. [38106/17]
Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the information listed in the below Tables is the information that persons filing Stamp Duty returns are asked to supply in respect of the transfer (including long term and short term leases) of residential and non-residential land. The actual information supplied depends on the content of the document of conveyance/transfer or lease. All information supplied is recorded by Revenue.
Table 1: Information which filers of Stamp Duty returns are asked to supply in the case of documents of conveyance/transfer and long term leases (a lease for a term greater than 100 years) of Residential Land
| Documents of Conveyance/Transfer and Long Term Leases of Residential Land | New Dwelling House/Apartment | Second-hand Dwelling House/Apartment | Curtilage of Residential Land/Ground Rent |
|---|---|---|---|
| Tax Reference No. of Filer | Mandatory | Mandatory | Mandatory |
| Tax Reference No. of each party to the document | Mandatory | Mandatory | Mandatory |
| Where applicable, the name(s) of any person(s) acting in a fiduciary capacity (e.g. Trustee/Legal Personal Representative/Nominee) on behalf of any party to the document | Mandatory | Mandatory | Mandatory |
| Date of execution of document | Mandatory | Mandatory | Mandatory |
| Date of related contract | Optional | Optional | Optional |
| Date document released from escrow | Optional | Optional | Optional |
| Total number of Residential Properties/Units being transferred in the document | Mandatory | Mandatory | Mandatory - but where 0 (zero) is input the Type of Property will default to Curtilage/Ground Rent at a later screen. |
| LPT Property ID/Property Address | LPT Property ID is optional - but where LPT Property ID is not provided the address details including County and relevant Local Authority must be provided | LPT Property ID is Mandatory. Once input, the address of the property automatically populates on the e-Stamping return. | Address details Mandatory |
| Folio Number(s) | Optional | Optional | Optional |
| Type of contract | Mandatory | Mandatory | Mandatory |
| Floor area of property | Mandatory | Optional | N/A |
| Purchaser Information (i.e. owner/occupier, non- owner/occupier, first time buyer owner/occupier) | Mandatory | Mandatory | Mandatory |
| If purchaser of property is a Local Authority | Optional | N/A | N/A |
| The relationship, if any, between the parties to the document (e.g. spouses/ associated companies) | Optional | Optional | Optional |
| Interest being transferred less than the full interest in the property (e.g. transfer from parent to parent and child) | Optional | Optional | Optional |
| Term of lease in years (only applicable to Long Term Leases) | Mandatory | Mandatory | Mandatory |
| Average Annual Rent (only applicable to Long Term Leases) | Mandatory | Mandatory | Mandatory |
| If there is a Rent Review Clause included in lease (only applicable to Long Term Leases) | Optional | Optional | Optional |
| Consideration paid and/or open market value in case of gift or partial gift | Mandatory | Mandatory | Mandatory |
| Stamp Duty Relief/Exemption claimed | Optional | Optional | Optional |
Table 2: Information which filers of Stamp Duty returns are asked to supply in the case of documents of conveyance/transfer and Long Term Leases (leases for a term greater than 100 years) of Non-Residential Land
| Document of conveyance/transfer and Long Term Lease of Non-Residential land | Site Only | Agricultural land | Non-Agricultural land | New and Second-hand Commercial/Industrial Premises |
|---|---|---|---|---|
| Tax Reference No. of Filer | Mandatory | Mandatory | Mandatory | Mandatory |
| Tax Reference No. of each party to the document | Mandatory | Mandatory | Mandatory | Mandatory |
| Where applicable, the name(s) of any person(s) acting in a fiduciary capacity (e.g. Trustee/Legal Personal Representative/Nominee) on behalf of any party to the document | Mandatory | Mandatory | Mandatory | Mandatory |
| Date of execution of Document | Mandatory | Mandatory | Mandatory | Mandatory |
| Date document released from escrow | Optional | Optional | Optional | Optional |
| Date of related contract | Optional | Optional | Optional | Optional |
| Property Address including County details | Mandatory | Mandatory | Mandatory | Mandatory |
| Folio Number(s) | Optional | Optional | Optional | Optional |
| Type of contract | Mandatory | Mandatory | Mandatory | Mandatory |
| Land area (Hectares) | Mandatory | Mandatory | Mandatory | Optional |
| The relationship If any between the parties to the document (e.g. spouses, associated companies) | Optional | Optional | Optional | Optional |
| Interest being transferred less than the full interest in the property (e.g. transfer from parent to parent and child) | Optional | Optional | Optional | Optional |
| Term of lease in years (only applicable to Long Term Leases) | Mandatory | Mandatory | Mandatory | Mandatory |
| Average Annual Rent (only applicable to Long Term Leases) | Mandatory | Mandatory | Mandatory | Mandatory |
| If there is a Rent Review Clause included in lease (only applicable to Long Term Leases) | Optional | Optional | Optional | Optional |
| Consideration paid and/or open market value in case of gift or partial gift | Mandatory | Mandatory | Mandatory | Mandatory |
| Stamp Duty Relief/Exemption claimed | Optional | Optional | Optional | Optional |
Table 3: Information which filers of Stamp Duty returns are asked to supply in the case of Short Term Leases (leases for a period less than or equal to 100 years) of Residential and Non-Residential Land
| Short Term Lease | Residential Land | Non-Residential Land |
|---|---|---|
| Tax Reference No. of Filer | Mandatory | Mandatory |
| Tax Reference No. of each party to the document | Mandatory | Mandatory |
| Where applicable, the name(s) of any person(s) acting in a fiduciary capacity (e.g. Trustee/Legal Personal Representative/Nominee) on behalf of any party to the document | Mandatory | Mandatory |
| Date of execution of document | Mandatory | Mandatory |
| Date document released from escrow | Optional | Optional |
| Date of related contract | Optional | Optional |
| Property Address including County details | Mandatory | Mandatory |
| The relationship If any between the parties to the document (e.g. spouses, associated companies) | Optional | Optional |
| Term of Lease in years and months | Mandatory | Mandatory |
| If there is a Rent Review Clause included in lease | Optional | Optional |
| If lease includes the payment of a premium | Optional | Optional |
| Average Annual Rent and/or open market rent in the case of a gift | Mandatory | Mandatory |
| Stamp Duty Relief/Exemption claimed | Optional | Optional |
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