Pearse Doherty (Donegal, Sinn Fein)
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65. To ask the Minister for Finance the number of residential units and the number of persons 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 any 12-month period, in each of the years 2022,2023, and 2024 respectively; and the total value of said stamp duty paid in each of the years 2022, 2023 and 2024, respectively. [45700/24]

Jack Chambers (Dublin West, Fianna Fail)
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The application of the 10% rate of stamp duty to certain acquisitions of residential property is provided for in section 31E of the Stamp Duties Consolidation Act 1999, as introduced by the Finance (Covid-19 and Miscellaneous Provisions) Act 2021.

I am advised by Revenue that, based on returns filed for the period since the commencement of the Section, the available information in respect of 2022, 2023 and 2024 to date is as shown in the table below. The data in the table are provisional and may change as additional returns are filed or amended.

*Where an entity purchases multiple properties on multiple stamp duty returns in a year, they are counted once only.

**Updated figures from previous responses to Parliamentary Questions, reflecting additional or amended returns filed.