Noel Grealish (Galway West, Independent)
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112. To ask the Minister for Finance if a farmer who qualifies for consanguinity relief has to pay 6% stamp duty and claim the relief back; if he or she can pay 1% when the farm transfer is taking place; and if he will make a statement on the matter. [18521/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that consanguinity relief applies to transfers of farmland between certain blood relatives subject to certain conditions. If the relief is claimed when filing the stamp duty return 1% of the value of the land transferred is payable with the return instead of the standard 6% rate.

Where the relief is not claimed at the time of filing the return and 6% stamp duty is paid, the farmer may apply for a refund of the difference provided the claim is made within four years of the date the transfer is stamped by Revenue. Details of how to file a stamp duty return, pay stamp duty and claim a refund are available at www.revenue.ie in the ‘Property’ section of the website.