Martin Kenny (Sligo-Leitrim, Sinn Fein)
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123. To ask the Minister for Finance the position regarding the stamp duty being charged in respect of a matter (details supplied). [6789/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Officials from my Department that a response to this letter issued to the Deputy's office on 12th February 2018.

From the information received, it appears that the person concerned was engaged in contract negotiations for the purchase of non-residential land at the time of the restoration of the 6% stamp duty rate on non-residential land. However, from the correspondence, it is not clear if the transaction meets the requirements for the transitional measures.

Any person who filed a Stamp Duty return before the enactment of the Finance Bill and who was satisfied that the transitional measures would apply had two options. He or she could:

1. File a return through the e-stamping system, pay Stamp Duty at the rate of 6% and be issued with a stamp certificate. On enactment of the Finance Bill, the filer could then request a refund of the difference in the Stamp Duty paid between the 2% and 6% rates by amending the return and submitting the relevant documentation to Revenue, or

2. File a return through the e-stamping system and pay the Stamp Duty at the rate of 2%, in which case a stamp certificate would not be issued until enactment of the Finance Bill, Revenue will publish information on how the postponed stamp certificate can be obtained.