Martin Kenny (Sligo-Leitrim, Sinn Fein)
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119. To ask the Minister for Finance the estimated cost of increasing the age limit from 35 to 40 years to qualify for the stamp duty exemption on the transfer of farm land. [7193/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that it is not possible to provide an estimated cost of increasing the age limit to qualify for the Stamp Duty exemption on the transfer of farm land. This is because from the tax return and other data available to Revenue, it is not possible to identify the numbers of cases that could be affected or predict changes to their tax liability.