Neale Richmond (Dublin Rathdown, Fine Gael)
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380. To ask the Minister for Finance if he will provide details of the type of family connection that would be considered for the 1% rate of stamp duty on agricultural land; and if he will make a statement on the matter. [51189/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am assuming that this question is referring to consanguinity stamp duty relief, as set out in Schedule 1 (under Conveyance or Transfer) of the Stamp Duties Consolidation Act 1999.

The consanguinity stamp duty relief, as currently constituted, provides, under certain conditions, for a 1% rate of stamp duty to be applicable where a transfer of agricultural land (by sale/purchase, exchange or gift) is made to certain close relations, such as  mother to son or uncle to niece.

The relevant relationships for this relief are: 

- 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; and

- Nephew and niece.

As with most such reliefs, consanguinity relief is subject to a sunset clause. Having last been extended by three years under section 53 of Finance Act 2020, the conveyance or transfer of the land concerned must be executed before 1 January 2024.