Written answers
Tuesday, 23 January 2024
Department of Finance
Tax Data
Pearse Doherty (Donegal, Sinn Fein)
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223. To ask the Minister for Finance further to Parliamentary Question No. 359 of 17 January 2024, the number of residential units subject to the 10% rate of stamp duty with respect to the acquisition of certain residential property where a person acquires at least ten such units during a 12-month period, disaggregated by county in which the property was located, in each of the years 2021, 2022 and 2023. [3097/24]
Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that, based on returns for the period since the commencement of the Section, the available information for the years 2021, 2022 and 2023 is as shown in the table below. The information has been aggregated for the relevant years and for counties with low numbers of properties to protect taxpayer confidentiality. The data is provisional and may be subject to revision.
Stamp Duty Section 31E - County | Number of properties |
---|---|
Dublin | 696 |
Cork | 172 |
Carlow | 64 |
Kildare | 56 |
Meath | 55 |
Wicklow | 52 |
Offaly | 23 |
Roscommon | 19 |
Galway | 14 |
Limerick | 13 |
Westmeath | 13 |
Other | 28 |
Total | 1,205 |
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