Seán Canney (Galway East, Independent)
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78. To ask the Minister for Finance if he will remove agriculture from the commercial definition rate of 7.5% in relation to stamp duty and revise in line with the residential stamp duty charge of 1% up to €1 million and 2% thereafter; and if he will make a statement on the matter. [26861/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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All land, including agricultural land, is classified as non-residential property for stamp duty purposes. Any re-categorisation of agricultural land by size or otherwise for the purposes of stamp duty, would not be appropriate as it would be inequitable in terms of providing agriculture with an additional advantage over other forms of business.

A number of stamp duty related reliefs which considerably reduce the applicable rate on agricultural land for qualifying acquisitions are currently available to the farming sector including Farm Consolidation Relief, the Young Trained Farmer Stamp Duty Relief and Consanguinity Relief.

I have no plans to amend the status of agricultural property for the purposes of stamp duty.