84. Deputy Pearse Doherty asked the Minister for Finance the situation in a case in which a sale is agreed and deposit paid for land on 10 October 2017, but no contract has been signed regarding non-residential property on transactions eligible for the 2% rate under transitional relief measures; if the lower rate of stamp duty is still applicable if the contract is executed before year end; and if he will make a statement on the matter. [53384/17]

Summary

84. Deputy Pearse Doherty asked the Minister for Finance the situation in a case in which a sale is agreed and deposit paid for land on 10 October 2017, but no contract has been signed regarding non-residential property on transactions eligible for the 2% rate under transitional relief measures; if the lower rate of stamp duty is still applicable if the contract is executed before year end; and if he will make a statement on the matter. [53384/17]

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• Stamp Duty

  xml · EN · 13 December 2017

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