Pearse Doherty (Donegal, Sinn Fein)
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126. To ask the Minister for Finance the expected cost in 2018 of the proposed exemption for stamp duty for commercial properties that are made up of 25% residential property; and the rationale for same. [52976/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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It is assumed the Deputy is referring to the repayment of Stamp Duty where 75% of the land is used for residential development as included in section 61 of the Finance Bill 2017. I am advised by Revenue that information is not available in respect of the uptake of the measure (the future transactions that may qualify for the proposed relief from the 6 per cent rate) and therefore it is not in a position to provide information in respect of the expected cost ex ante. However, the Deputy may be interested to note the breakdown in the table below of Stamp Duty receipts in 2016 from non-residential property by category of property.

Stamp Duty Receipts from Non-Residential Property