asked the Minister for Finance if he will recommend a reduction in stamp duty on a transfer of land from a farmer (details supplied) in County Galway to his son, in view of the fact that his son carried out an 80 hour agricultural course because this was the maximum number of hours available at the time; and in the event of this not being satisfactory, if he will allow the applicant to pursue a further 20 hour course at this stage.
Written Answers. - Stamp Duty Reduction.
441.
From the information supplied it is not possible to trace the papers relating to this case. Generally speaking, the Revenue Commissioners have no power to grant a reduction in stamp duty in a case where a course for less than the required number of hours is completed or where a course is completed subsequent to the date of the execution of the deed of transfer.