Michael Healy-Rae (Kerry, Independent)
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110. To ask the Minister for Finance if a matter regarding green certificate qualification will be addressed (details supplied); and if he will make a statement on the matter. [20455/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the Stamp Duty exemption for transfers of land to young trained farmers is available where certain conditions are satisfied on the date the land is transferred.  One condition is that the young trained farmer must be the holder of a relevant agricultural qualification.  A ‘Level 6 Specific Purpose Certificate in Farm Administration’ (often referred to as the ‘Green Cert’) is one of the relevant agricultural qualifications.

In situations where a young trained farmer does not hold a relevant agricultural qualification on the date the land is transferred then Stamp Duty must be paid. However, the person may apply for a refund of the amount paid where the qualification is achieved within four years of the date of transfer.  

Revenue advises me that Stamp Duty was paid on the transfer of the property in question in December 2018. If the person has the ‘Green Cert’ qualification and meets all other requirements, then he can apply to have the Stamp Duty refunded. The process for claiming a refund is set out on the Revenue website at link: www.revenue.ie/en/property/stamp-duty/claiming-a-stamp-duty-refund/other-stamp-duty-refunds/how-do-you-claim-a-refund.aspx

If the person requires any further advice or assistance in claiming a refund, he should contact Revenue’s Stamp Duty Helpline at 01-738 3646.