Richard O'Donoghue (Limerick County, Independent)
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391. To ask the Minister for Finance his views on the extension of consanguinity relief for children of same sex couples and their recognition by his Department; and if he will make a statement on the matter. [40335/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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Consanguinity relief is the relief that applies in relation to transfers of farmland between certain blood relatives whereby the applicable rate of stamp duty is reduced from 7.5% to1%. The details and conditions of the relief are set out in Schedule 1(5) of the Stamp Duties Consolidation Act 1999. The relief was extended in Budget 2021 until the end of 2023 . The relevant relationships for this relief include:

- Lineal descendent (child, step-child, grandchild etc.)

- Parent, step-parent and grandparent

- Husband, wife and civil partners

- Brother, sister, step-brother and step-sister

- Aunt and uncle

- Nephew and niece

It is not available on leases or on transactions involving cousins and/or in-laws, and only applies to agricultural land including farm buildings, but not farm-houses.

I have been advised by Revenue that this relief does not discriminate and applies to children of same sex couples as well as children of non-same sex couples.