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Number 15 of 1998
FINANCE (NO. 2) ACT, 1998
ARRANGEMENT OF SECTIONS
Income Tax, Corporation Tax and Capital Gains Tax
Section | |
Rate of capital gains tax on certain disposals of development land. | |
Amendment of section 372L (interpretation (Chapter 8)) of Taxes Consolidation Act, 1997. |
Stamp Duties
Miscellaneous
Stamp Duty on Instruments
Acts Referred to | |
1976, No. 8 | |
1969, No. 21 | |
1970, No. 14 | |
1979, No. 11 | |
1983, No. 15 | |
1990, No. 10 | |
1993, No. 13 | |
1996, No. 9 | |
1997, No. 22 | |
1998, No. 3 | |
Housing Acts, 1966 to 1997 | |
1992, No. 18 | |
1963, No. 28 | |
Stamp Act, 1891 | 54 & 55 Vict., c. 39 |
1997, No. 39 | |
1939, No. 24 | |
1957, No. 27 | |
Number 15 of 1998
FINANCE (NO. 2) ACT, 1998
PART 1
Income Tax, Corporation Tax and Capital Gains Tax
Taxation of rents and certain other payments.
1.—(1) As on and from the 23rd day of April, 1998, Chapter 8 of Part 4 of the Taxes Consolidation Act, 1997, is hereby amended—
(a) in section 96(1), by the insertion of the following definitions after the definition of “rent”:
“‘rented residential premises’ means a residential premises in respect of which any person is entitled to a rent or receipts from any easements;
‘residential premises’ means any building or part of a building used or suitable for use as a dwelling and any outoffice, yard, garden or other land appurtenant to or usually enjoyed with that building or part of a building.”,
and
(b) in section 97, by the insertion of the following after subsection (2):
“(2A) Notwithstanding subsection (2) but subject to the other provisions of this section, a deduction shall not be authorised by paragraph (e) of that subsection by reference to interest on borrowed money employed on or after the 23rd day of April, 1998, in the purchase, improvement or repair of a premises which, at any time during the year, is a residential premises.
(2B) Subject to subsection (2C), subsection (2A) shall not apply in relation to interest on borrowed money employed—
(a) on or before the 31st day of December, 1998, in the purchase of a residential premises in pursuance of a contract which was evidenced in writing prior to the 23rd day of April, 1998, for the purchase of that premises,
(b) in the improvement or repair of a premises which on the 23rd day of April, 1998, or at any time during the 12 month period ending on that day, is or was a rented residential premises—
(i) in which the person chargeable had an estate or interest on that day, or
(ii) in respect of which the person chargeable is, or would be, entitled, by virtue of paragraph (a), to a deduction authorised by subsection (2)(e) by reference to interest on borrowed money employed in its purchase,
(c) in the purchase, improvement or repair of premises which is—
(i) a building or structure to which section 352 applies by virtue of the building or structure being a holiday cottage of the type referred to in section 268(3), or
(ii) a building or structure which is a qualifying premises within the meaning of section 353 by virtue of the building or structure being—
(I) a holiday apartment registered under Part III of the Tourist Traffic Act, 1939, or
(II) other self-catering accommodation specified in a list published under section 9 of the Tourist Traffic Act, 1957,
or
(iii) a qualifying premises within the meaning of section 356, 357 or 358,
(d) in the purchase, improvement or repair of any premises, other than premises to which paragraph (c) applies, the site of which is wholly within a qualifying rural area within the meaning of Chapter 8 of Part 10 of the Taxes Consolidation Act, 1997, or
(e) in the purchase, improvement or repair of premises, other than premises to which paragraphs (c) and (d) apply, where—
(i) the premises is a holiday cottage, holiday apartment or other self-catering accommodation either registered under Part III of the Tourist Traffic Act, 1939, or specified in a list published under section 9 of the Tourist Traffic Act, 1957,
(ii) an application for planning permission for the development of the premises was received by a planning authority before the 23rd day of April, 1998, and
(iii) the terms under which planning permission in respect of the development of the premises was granted by the planning authority contain the condition that the premises may not be used by any person for residential use in excess of 2 consecutive calendar months at any one time and such condition is in force during the year.
(2C) (a) For the purposes of subsections (2A) and (2B), borrowed money employed on or after the 23rd day of April, 1998, on the construction of a building or part of a building for use or suitable for use as a dwelling on land in which the person chargeable has an estate or interest shall, together with any borrowed money which that person employed in the acquisition of such land, be deemed to be borrowed money employed in the purchase of a residential premises.
(b) In any case where paragraph (a) applies, subsection (2B)(a) shall apply only where the money is employed on or before the 31st day of December, 1998, and the person chargeable—
(i) has before the 23rd day of April, 1998, either—
(I) an estate or interest in land, or
(II) entered into a contract evidenced in writing to acquire an estate or interest in land,
and
(ii) in respect of any building or part of any building for use or suitable for use as a dwelling to be contructed on that land, either—
(I) has entered into a contract evidenced in writing before the 23rd day of April, 1998, for the construction of that building or that part of that building, or
(II) if no such contract exists, satisfies the Revenue Commissioners that the foundation for that building or that part of that building was laid in its entirety before the 23rd day of April, 1998.
(2D) Where—
(a) any premises in respect of which the person chargeable is entitled to a rent or to receipts from any easement consists in part of residential premises and in part of premises which are not residential premises, and
(b) subsection (2A) applies,
then, the amount of the deduction which is authorised under subsection (2)(e) by reference to interest on borrowed money employed in the purchase, improvement or repair of those premises shall be the amount of interest on that part of the borrowed money which can, on a just and reasonable basis, be attributed to that part of the premises which are not residential premises.
(2E) Notwithstanding anything contained in this section, where a premises in respect of which the person chargeable is entitled to a rent or to receipts from any easement is at any time on or after the 23rd day of April, 1998, the sole or main residence of that person, a deduction shall not be authorised by subsection (2)(e) by reference to any interest payable for any year or part of a year commencing after the date on which the premises ceases to be the sole or main residence of that person.”.
(2) Section 71 of the Taxes Consolidation Act, 1997, is hereby amended by the substitution of the following after subsection (4):
“(4A) For the purposes of subsection (4), section 97 shall apply as if references to the 23rd day of April, 1998, in subsections (2A), (2B), (2C) and (2E) of that section, were references to the 7th day of May, 1998.”.
Restriction of relief in respect of loans applied in acquiring interest in companies and partnerships.
2.—Chapter 3 of Part 8 of the Taxes Consolidation Act, 1997, is hereby amended by the insertion of the following section after section 248—
“248A.—(1) In this section—
‘chargeable period’ has the same meaning as in section 321(2);
‘premises’ and ‘rented residential premises’ have the same meanings, respectively, as in section 96.
(2) Where—
(a) a loan, being a loan to which section 247, 248 or 253 applies, is applied on or after the 7th day of May, 1998, to defray money for any of the purposes specified in those sections, and
(b) the money so defrayed is used, in whole or in part, directly or indirectly—
(i) in the purchase, improvement or repair of a premises, or
(ii) in paying off a loan used in the purchase, improvement or repair of a premises,
then, the relief to be given for a chargeable period under those sections in respect of that loan shall, for any chargeable period in which the premises is at any time a rented residential premises, be reduced by the interest attributable to so much of the money used for the purposes specified in subparagraphs (i) and (ii) of paragraph (b).”.
Rate of capital gains tax on certain disposals of development land.
3.—The Taxes Consolidation Act, 1997, is hereby amended by the substitution for section 649A (inserted by section 65 of the Finance Act, 1998) of the following section:
“Relevant disposals: rate of charge.
649A.—(1) Notwithstanding subsection (3) of section 28, and subject to subsection (2), the rate of capital gains tax in respect of a chargeable gain accruing to a person on a relevant disposal shall be—
(a) subject to paragraph (b), in the case of a disposal on or after the 3rd day of December, 1997, 40 per cent, and
(b) in the case of a disposal, on or after the 6th day of April, 2002, of land which, in accordance with a development objective (as indicated in the development plan of the planning authority concerned), is for use solely or primarily for residential purposes, 60 per cent.
(2) (a) Subsection (1) shall not apply to a relevant disposal to which this subsection applies and accordingly, the rate of capital gains tax in respect of a chargeable gain on such a relevant disposal shall be the rate specified in subsection (3) of section 28.
(b) This subsection shall apply to a relevant disposal—
(i) to which section 650 refers, or
(ii) being a disposal, at any time in the period beginning on the 23rd day of April, 1998, and ending on the 5th day of April, 2002, of land—
(I) to a housing authority (within the meaning of section 23 of the Housing (Miscellaneous Provisions) Act, 1992), which land is specified in a certificate in writing given by the housing authority as land being required by the housing authority for the purposes of the Housing Acts, 1966 to 1997, or
(II) in respect of the whole of which, at the time at which the disposal is made, permission for residential development has been granted under section 26 of the Local Government (Planning and Development) Act, 1963, and such permission has not ceased to exist, other than a disposal—
(A) by any person (‘the disponer’) to a person who is connected with the disponer, or
(B) of land under a relevant contract in relation to the disposal.
(3) In this section—
‘development plan’ has the meaning assigned to it by the Local Government (Planning and Development) Act, 1963;
‘planning authority’ has the meaning assigned to it by section 2(2) of the Local Government (Planning and Development) Act, 1963;
‘relevant contract’, in relation to a disposal of land, means a contract or other arrangement under which the land is disposed of which is conditional on permission for development, other than permission for residential development, being granted under section 26 of the Local Government (Planning and Development) Act, 1963, in respect of the land;
‘residential development’ includes any development which is ancillary to the development and which is necessary for the proper planning and development of the area in question.”.
Amendment of section 372L (interpretation (Chapter 8)) of Taxes Consolidation Act, 1997.
4.—Section 372L (inserted by section 77 of the Finance Act, 1998) of the Taxes Consolidation Act, 1997, is hereby amended by the substitution of the following for the definition of “qualifying period”:
“‘qualifying period’ means—
(a) for the purposes of sections 372M, 372N and 372O, the period commencing on such day as the Minister for Finance may by order appoint and ending on the 31st day of December, 2001, and
(b) for the purposes of sections 372P, 372Q, 372R and 372S, the period commencing on the 1st day of June, 1998, and ending on the 31st day of December, 2001;”.
PART 2
Stamp Duties
Interpretation (Part 2).
5.—In this Part—
“the Act of 1891” means the Stamp Act, 1891;
“the Commissioners” means the Revenue Commissioners;
“the First Schedule” means the First Schedule (as amended by the Finance Act, 1970, and subsequent enactments) to the Act of 1891.
Commencement (Part 2).
6.—(1) Subject to subsection (2), this Part shall have effect as respects instruments executed on or after the 23rd day of April, 1998.
(2) Sections 11, 12 and 14 shall not apply as respects any instrument executed prior to the 1st day of January, 1999, where the instrument contains a statement in such form as the Commissioners may specify, certifying that the instrument was executed in pursuance of a contract which was evidenced in writing prior to the 23rd day of April, 1998.
(3) The furnishing of an incorrect certificate for the purposes of subsection (2) shall be deemed to constitute the delivery of an incorrect statement for the purposes of section 94 of the Finance Act, 1983.
Amendment of First Schedule.
7.—The First Schedule is hereby amended—
(a) by the substitution of the Heading set out in Part 1 of the Schedule for the Heading (as amended by the Finance Act, 1997) “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance”, and
(b) by the substitution of the subparagraphs set out in Part 2 of the Schedule for subparagraph (a) of paragraph (3) (inserted by the Finance Act, 1997) of the Heading “LEASE”.
Amendment of section 4 (instruments to be separately charged with duty in certain cases) of Act of 1891.
8.—Section 4 of the Act of 1891 is hereby amended by the insertion of the following paragraph after paragraph (b):
“(c) Without prejudice to the generality of paragraphs (a) and (b), where the consideration (other than rent) for the sale or lease of any property is partly attributable to residential property and partly attributable to property which is not residential property the instrument of conveyance or transfer or lease shall be chargeable to ad valorem stamp duty on the basis that it is a separate conveyance or transfer or lease of residential property to the extent that that consideration is attributable to residential property and also a separate conveyance or transfer or lease of property which is not residential property to the extent that that consideration is attributable to property which is not residential property.”.
Amendment of section 58 (direction as to duty in certain cases) of Act of 1891.
9.—Section 58 of the Act of 1891 is hereby amended by the substitution of the following subsection for subsection (1A) (inserted by the Finance Act, 1997):
“(1A) Where—
(a) any property which consists partly of an interest in residential property is sold to any person and the sale (hereinafter in this subsection referred to as ‘the first-mentioned sale’) does not form part of a larger transaction or of a series of transactions, or
(b) the sale to any person of property consisting in whole or in part of such an interest forms part of a larger transaction or of a series of transactions,
the consideration attributable to the first-mentioned sale and the aggregate consideration (other than rent) attributable to that larger transaction or series of transactions, as the case may be, shall be apportioned, on such basis as is just and reasonable, as between that interest in residential property and the other property or part concerned, and that aggregate consideration shall likewise be apportioned as between each other such interest (if any) comprised in that larger transaction or series of transactions and the other property or parts concerned, and notwithstanding the amount or value of the consideration set forth in any instrument—
(i) the consideration so apportioned to that interest shall be deemed to be the amount or the value of the consideration for the sale which is attributable to that interest and the consideration so apportioned to the aggregate of all such interests comprised in that larger transaction or series of transactions shall be deemed to be the amount or value of that aggregate consideration which is attributable to residential property, and
(ii) the consideration so apportioned to the other property or part or parts concerned shall be deemed to be the amount or value of the consideration for the sale, or of that aggregate consideration, as the case may be, which is attributable to property which is not residential property.”.
Amendment of section 77 (directions as to duty in certain cases) of Act of 1891.
10.—Section 77 of the Act of 1891 is hereby amended by the substitution of the following subsection for subsection (6) (inserted by the Finance Act, 1997):
“(6) Where—
(a) any property which consists partly of an interest in residential property is leased to any person and that lease (hereinafter in this subsection referred to as ‘the first-mentioned lease’) does not form part of a larger transaction or of a series of transactions, or
(b) the lease to any person of property consisting in whole or in part of such an interest forms part of a larger transaction or of a series of transactions,
the consideration attributable to the first-mentioned lease and the aggregate consideration (other than rent) attributable to that larger transaction or series of transactions, as the case may be, shall be apportioned, on such basis as is just and reasonable, as between that interest in residential property and the other property or part concerned, and that aggregate consideration shall likewise be apportioned as between each other such interest (if any) comprised in that larger transaction or series of transactions and the other property or parts concerned, and notwithstanding the amount or value of the consideration set forth in any instrument—
(i) the consideration so apportioned to that interest shall be deemed to be the amount or the value of the consideration for the lease which is attributable to that interest and the consideration so apportioned to the aggregate of all such interests comprised in that larger transaction or series of transactions shall be deemed to be the amount or value of that aggregate consideration which is attributable to residential property, and
(ii) the consideration so apportioned to the other property or part or parts concerned shall be deemed to be the amount or value of the consideration for the lease, or of that aggregate consideration, as the case may be, which is attributable to property which is not residential property.”.
Amendment of section 49 (exemption of certain instruments from stamp duty) of Finance Act, 1969.
11.—Section 49 of the Finance Act, 1969, is hereby amended—
(a) by the substitution of the following subsection for subsection (1):
“(1) Subject to subsection (2B) of this section, an instrument giving effect to the purchase of a dwellinghouse or apartment upon the erection thereof shall be exempt from all stamp duties.”,
(b) in subsection (2B) (inserted by the Finance Act, 1996) by the substitution in paragraph (a) of the following subparagraphs for subparagraph (i):
“(i) the instrument gives effect to the purchase of a dwellinghouse or apartment upon the erection thereof, and
(ia) until the expiration of the period of 5 years commencing on the date of the execution of the instrument or the subsequent sale (other than a sale the contract for which, if it were a written conveyance, would not, apart from section 50 of the Finance Act, 1979, be charged with full ad valorem duty or a sale to a company under the control of the vendor or of any person entitled to a beneficial interest in the dwellinghouse or apartment immediately prior to the sale or to a company which would, in relation to a notional gift of shares in that company taken, immediately prior to the sale, by any person so entitled, be under the control of the donee or successor within the meaning of section 16 of the Capital Acquisitions Tax Act, 1976, irrespective of the shares the subject-matter of the notional gift) of the dwellinghouse or apartment concerned, whichever event first occurs, that dwellinghouse or apartment will be occupied as the only or principal place of residence of the purchaser, or if there be more than one purchaser, of any one or more of the purchasers or of some other person in right of the purchaser or, if there be more than one purchaser, of some other person in right of any one or more of the purchasers and that no person, other than by virtue of a title prior to that of the purchaser, will derive any rent or payment in the nature of rent for the use of that dwellinghouse or apartment, or of any part of it, during that period, and”,
and
(c) by the insertion of the following paragraph after paragraph (a):
“(aa) Where, in relation to an instrument which is exempted from stamp duty by virtue of subsection (1) and at any time during the period referred to in paragraph (a)(ia), some person, other than by virtue of a title prior to that of the purchaser, derives any rent or payment in the nature of rent for the use of the dwellinghouse or apartment concerned, or of any part of it, the purchaser, or where there be more than one purchaser, each such purchaser, shall—
(i) jointly and severally become liable to pay to the Revenue Commissioners a fine equal to the amount of the duty which would have been charged in the first instance if the dwellinghouse or apartment had been conveyed or transferred or leased by an instrument to which this section had not applied together with interest on that amount charged at a rate of 1 per cent per month or part of a month from the date when the rent or payment is first received to the date the fine is remitted, and
(ii) the person who receives the rent or payment shall, within 6 months after the date of the payment, notify the payment to the Revenue Commissioners on a form provided, or approved of, by them for the purposes of this section, unless that person is already aware that the Revenue Commissioners have already received such a notification from another source.”.
Amendment of section 112 (stamp duty on transfers of building land) of Finance Act, 1990.
12.—Section 112 of the Finance Act, 1990, is hereby amended—
(a) in subsection (1) (inserted by the Finance Act, 1993) by the substitution of the following paragraphs for paragraphs (a) and (b):
“(a) in the case of such sale, under the Heading ‘CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance’ in the First Schedule (as amended by the Finance Act, 1970, and subsequent enactments) to the Stamp Act, 1891, as if the property concerned were residential property on an amount equal to the aggregate of—
(i) any consideration paid in respect of the sale of that land, and
(ii) any consideration paid, or to be paid, in respect of the building of the dwellinghouse or apartment on that land;
(b) in the case of such lease, under subparagraph (a) of paragraph (3) of the Heading ‘LEASE’ in the First Schedule (as amended by the Finance Act, 1970, and subsequent enactments) to the Stamp Act, 1891, as if the property concerned were residential property on an amount equal to the aggregate of—
(i) any consideration (other than rent) paid in respect of the lease of that land, and
(ii) any consideration paid, or to be paid, in respect of the building of the dwellinghouse or apartment on that land.”,
and
(b) in paragraph (a) of subsection (3) by the substitution of “the aggregate consideration which is chargeable under subsection (1)” for “such aggregate consideration”.
Amendment of section 121 (surcharges) of Finance Act, 1997.
13.—Section 121 of the Finance Act, 1997, is hereby amended in subsection (2) by the deletion of the proviso thereto.
Relief from stamp duty for certain new houses or apartments.
14.—(1) (a) Where, in relation to an instrument to which this subsection applies—
(i) the instrument gives effect to the purchase of a dwellinghouse or apartment upon the erection thereof and section 49 of the Finance Act, 1969, and section 112 (as amended by this Act) of the Finance Act, 1990, do not apply, the consideration (other than rent) for the sale shall for the purposes of ad valorem duty be treated as being reduced by 75 per cent, and
(ii) the instrument is one to which section 112 (as amended by this Act) of the Finance Act, 1990, applies, that section shall apply to that instrument as if the following paragraphs were substituted for paragraphs (a) and (b) of subsection (1) of that section and paragraph (b) of section 12 did not apply:
“(a) in the case of such sale, under the Heading ‘CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities, or a policy of insurance, or a policy of life insurance’ in the First Schedule (as amended by the Finance Act, 1970, and subsequent enactments) to the Stamp Act, 1891, as if the property concerned were residential property on an amount which is the greater of—
(i) any consideration paid in respect of the sale of that land, and
(ii) 25 per cent of the aggregate of the consideration at subparagraph (i) and the consideration paid, or to be paid, in respect of the building of the dwellinghouse or apartment on that land;
(b) in the case of such lease, under the Heading ‘LEASE’ in the First Schedule (as amended by the Finance Act, 1970, and subsequent enactments) to the Stamp Act, 1891, as if the property concerned were residential property on an amount which is the greater of—
(i) any consideration (other than rent) paid in respect of the lease of that land, and
(ii) 25 per cent of the aggregate of the consideration at subparagraph (i) and the consideration paid, or to be paid, in respect of the building of the dwellinghouse or apartment on that land.”.
(b) This subsection applies to an instrument which contains a statement, in such form as the Commissioners may specify, certifying that—
(i) the instrument—
(I) gives effect to the purchase of a dwellinghouse or apartment upon the erection thereof and that section 49 of the Finance Act, 1969, and section 112 (as amended by this Act) of the Finance Act, 1990, do not apply, or
(II) is one to which section 112 (as amended by this Act) of the Finance Act, 1990, applies,
and
(ii) until the expiration of the period of 5 years commencing on the date of the execution of the instrument or the subsequent sale (other than a sale the contract for which, if it were a written conveyance, would not, apart from section 50 of the Finance Act, 1979, be charged with full ad valorem duty or a sale to a company under the control of the vendor or of any person entitled to a beneficial interest in the dwellinghouse or apartment immediately prior to the sale or to a company which would, in relation to a notional gift of shares in that company taken, immediately prior to the sale, by any person so entitled, be under the control of the donee or successor within the meaning of section 16 of the Capital Acquisitions Tax Act, 1976, irrespective of the shares the subject-matter of the notional gift) of the dwellinghouse or apartment concerned, whichever event first occurs, that dwellinghouse or apartment will be occupied as the only or principal place of residence of the purchaser, or if there be more than one purchaser, of any one or more of the purchasers or of some other person in right of the purchaser or, if there be more than one purchaser, of some other person in right of any one or more of the purchasers and that no person, other than by virtue of a title prior to that of the purchaser, will derive any rent or payment in the nature of rent for the use of that dwellinghouse or apartment, or of any part of it, during that period.”.
(2) Where subsection (1) applies to an instrument and at any time during the period referred to in paragraph (b)(ii) of that subsection, some person, other than by virtue of a title prior to that of the purchaser, derives any rent or payment in the nature of rent for the use of the dwellinghouse or apartment concerned, or of any part of it, the purchaser, or where there be more than one purchaser, each such purchaser, shall—
(a) jointly and severally become liable to pay to the Commissioners a fine equal to the difference between the amount of the duty which would have been charged in the first instance if the dwellinghouse or apartment had been conveyed or transferred or leased by an instrument to which subsection (1) had not applied and the amount of duty which was actually charged together with interest on that amount charged at a rate of 1 per cent per month or part of a month from the date when the rent or payment is first received to the date the fine is remitted, and
(b) the person who receives the rent or payment shall, within 6 months after the date of the payment, notify the payment to the Commissioners on a form provided, or approved of, by them for the purposes of this section, unless that person is already aware that the Commissioners have already received such a notification from another source.
PART 3
Miscellaneous
Care and management of taxes and duties.
15.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title and construction.
16.—(1) This Act may be cited as the Finance (No. 2) Act, 1998.
(2) Part 1 (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts.
(3) Part 2 (so far as relating to stamp duties) shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(4) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment including this Act.
(5) In this Act, a reference to a Part, section or Schedule is to a Part or section of, or Schedule to, this Act, unless it is indicated that reference to some other enactment is intended.
(6) In this Act, a reference to a subsection, paragraph or subparagraph is to the subsection, paragraph or subparagraph of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended.
SCHEDULE
Stamp Duty on Instruments
Part 1
Conveyance or Transfer on Sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance
“CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance. | |
(1) Where the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £60,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to residential property, or | |
(b) partly attributable to residential property,and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £60,000: | |
for the consideration which is attributable to residential property | Exempt |
(2) Where paragraph (1) does not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £100,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £100,000: | |
for every £100, or fractional part of £100, of the consideration which is attributable to residential property | £3.00 |
(3) Where paragraphs (1) and (2) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £170,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £170,000: | |
for every £100, or fractional part of £100, of the consideration which is attributable to residential property | £4.00 |
(4) Where paragraphs (1) to (3) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £250,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £250,000: | |
for every £100, or fractional part of £100, of the consideration which is attributable to residential property | £5.00 |
(5) Where paragraphs (1) to (4) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £500,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £500,000: | |
for every £100, or fractional part of £100, of the consideration which is attributable to residential property | £7.00 |
(6) Where paragraphs (1) to (5) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to residential property: | |
for every £100, or fractional part of £100, of the consideration which is attributable to residential property | £9.00 |
(7) Where the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £5,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to property which is not residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds £5,000: | |
for the consideration which is attributable to property which is not residential property | Exempt |
(8) Where paragraph (7) does not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £10,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to property which is not residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds £10,000: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £1.00 |
(9) Where paragraphs (7) and (8) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £15,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to property which is not residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds £15,000: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £2.00 |
(10) Where paragraphs (7) to (9) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £25,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to property which is not residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds £25,000: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £3.00 |
(11) Where paragraphs (7) to (10) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £50,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to property which is not residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds £50,000: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £4.00 |
(12) Where paragraphs (7) to (11) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £60,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to property which is not residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds £60,000: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £5.00 |
(13) Where paragraphs (7) to (12) do not apply and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to property which is not residential property, or | |
(b) partly attributable to residential property: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £6.00 |
(14) Where paragraphs (7) to (13) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to property which is not residential property: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £9.00 |
(15) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, stepparent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister: | |
a duty of an amount equal to one-half of the ad valorem stamp duty which, but for the provisions of this paragraph, would be chargeable under this Heading.”. | |
Part 2
Lease
“(a) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and— | |
(i) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £60,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be— | |
(I) wholly attributable to residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £60,000: | |
for the consideration which is attributable to residential property | Exempt |
(ii) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £100,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be— | |
(I) wholly attributable to residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £100,000 and clause (i) does not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to residential property | £3.00 |
(iii) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £170,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be— | |
(I) wholly attributable to residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £170,000 and clauses (i) and (ii) do not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to residential property | £4.00 |
(iv) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £250,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be— | |
(I) wholly attributable to residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £250,000 and clauses (i) to (iii) do not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to residential property | £5.00 |
(v) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £500,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be— | |
(I) wholly attributable to residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £500,000 and clauses (i) to (iv) do not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to residential property | £7.00 |
(vi) the amount or value of such consideration is wholly or partly attributable to residential property and clauses (i) to (v) do not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to residential property | £9.00 |
(aa) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and— | |
(i) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £5,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be— | |
(I) wholly attributable to property which is not residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £5,000: | |
for the consideration which is attributable to property which is not residential property | Exempt |
(ii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £10,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be— | |
(I) wholly attributable to property which is not residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £10,000 and clause (i) does not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £1.00 |
(iii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £15,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be— | |
(I) wholly attributable to property which is not residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £15,000 and clauses (i) and (ii) do not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £2.00 |
(iv) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £25,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be— | |
(I) wholly attributable to property which is not residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £25,000 and clauses (i) to (iii) do not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £3.00 |
(v) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £50,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be— | |
(I) wholly attributable to property which is not residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £50,000 and clauses (i) to (iv) do not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £4.00 |
(vi) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £60,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be— | |
(I) wholly attributable to property which is not residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £60,000 and clauses (i) to (v) do not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £5.00 |
(vii) the instrument contains a statement certifying that the consideration for the lease is, as the case may be— | |
(I) wholly attributable to property which is not residential property, or | |
(II) partly attributable to residential property, | |
and clauses (i) to (vi) do not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £6.00 |
(viii) the amount or value of such consideration is wholly or partly attributable to property which is not residential property and clauses (i) to (vii) do not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £9.00.”. |
Uimhir 15 de 1998
AN tACHT AIRGEADAIS (UIMH. 2), 1998
RIAR NA nALT
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Alt | |
1. | |
2. | |
3. | Ráta cánach gnóchan caipitiúil ar dhiúscairtí áirithe talún forbraíochta. |
4. | Leasú ar alt 372L (léiriú (Caibidil 8)) den Acht Comhdhlúite Cánacha, 1997. |
Dleachtanna Stampa.
Ilghnéitheach.
15. | |
16. |
Dleacht Stampa ar Ionstraimí
Na hAchtanna dá dTagraítear | |
An tAcht Airgeadais, 1993 | 1993, Uimh. 13 |
An tAcht Airgeadais, 1996 | 1996, Uimh. 9 |
An tAcht Airgeadais, 1997 | 1997, Uimh. 22 |
Achtanna na dTithe, 1966 go 1997 | |
Acht na dTithe (Forálacha Ilghnéitheacha), 1992 | 1992, Uimh. 18 |
Stamp Act, 1891 | 54 & 55 Vict., c. 39 |
An tAcht Comhdhlúite Cánacha, 1997 | 1997, Uimh. 39 |
Uimhir 15 de 1998
AN tACHT AIRGEADAIS (UIMH. 2), 1998
[An tiontú oifigiúil]
ACHT DO MHUIREARÚ AGUS D'FHORCHUR DLEACHTANNA ÁIRITHE IONCAIM INTÍRE, DO LEASÚ AN DLÍ A BHAINEANN LE hIONCAM INTÍRE AGUS DO DHÉANAMH TUILLEADH FORÁLACHA I dTAOBH AIRGEADAIS. [20 Bealtaine, 1998]
ACHTAÍTEAR AG AN OIREACHTAS MAR A LEANAS:
CUID 1
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Cánachas ar chíosanna agus ar íocaíochtaí áirithe eile.
1.—(1) Amhail ar an agus ón 23ú lá d'Aibreán, 1998, leasaítear leis seo Caibidil 8 de Chuid 4 den Acht Comhdhlúite Cánacha, 1997—
(a) in alt 96(1), trí na mínithe seo a leanas a chur isteach i ndiaidh an mhínithe ar “cíos”:
“ciallaíonn ‘áitreabh cónaithe cíosa’ áitreabh cónaithe a bhfuil aon duine i dteideal cíosa nó i dteideal fáltas ó aon éasúintí ina leith;
ciallaíonn ‘áitreabh cónaithe’ aon fhoirgneamh nó cuid d'fhoirgneamh a úsáidtear nó atá oiriúnach lena úsáid mar theaghais agus aon fhotheach, clós, gairdín nó talamh eile a chomhghabhann nó a theachtar de ghnáth leis an bhfoirgneamh sin nó leis an gcuid sin d'fhoirgneamh.”,
agus
(b) in alt 97, tríd an méid seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(2A) D'ainneoin fho-alt (2) ach faoi réir fhorálacha eile an ailt seo, ní dhéanfar asbhaint a údarú le mír (e) den fho-alt sin faoi threoir úis ar airgead a fuarthas ar iasacht agus a chaithfear, an 23ú lá d'Aibreán, 1998, nó dá éis, ar cheannach, ar fheabhsú nó ar dheisiú áitribh, ar áitreabh cónaithe é tráth ar bith le linn na bliana.
(2B) Faoi réir fho-alt (2C), ní bheidh feidhm ag fo-alt (2A) i ndáil le hús ar airgead a fuarthas ar iasacht agus a chaithfear—
(a) ar nó roimh an 31ú lá de Nollaig, 1998, ar cheannach áitribh cónaithe de bhun conartha a fianaíodh i scríbhinn roimh an 23ú lá d'Aibreán, 1998, chun an t-áitreabh sin a cheannach,
(b) ar fheabhsú nó ar dheisiú áitribh, ar áitreabh cónaithe cíosa é an 23ú lá d'Aibreán, 1998, nó arbh áitreabh cónaithe cíosa é tráth ar bith le linn na tréimhse 12 mhí dar críoch an lá sin—
(i) a raibh eastát nó leas ann ar an lá sin ag an duine is inmhuirearaithe, nó
(ii) a bhfuil nó a mbeadh an duine is inmhuirearaithe i dteideal asbhainte a údaraítear le fo-alt (2)(e) ina leith, de bhua mhír (a), faoi threoir úis ar airgead a fuarthas ar iasacht agus a chaithfear ar é a cheannach,
(c) ar cheannach, ar fheabhsú nó ar dheisiú áitribh—
(i) ar foirgneamh nó déanmhas é lena mbaineann alt 352 de bhua an foirgneamh nó déanmhas a bheith ina iostán saoire den chineál dá dtagraítear in alt 268(3), nó
(ii) ar foirgneamh nó déanmhas é is áitreabh cáilitheach de réir bhrí alt 353 de bhua an foirgneamh nó an déanmhas a bheith—
(I) ina theaghaisín saoire arna chlárú faoi Chuid III den Acht um Thrácht Cuartaíochta, 1939, nó
(II) ina chóiríocht féinfhreastail eile a shonraítear i liosta arna fhoilsiú faoi alt 9 den Acht um Thrácht Cuartaíochta, 1957,
nó
(iii) ar áitreabh cáilitheach é de réir bhrí alt 356, 357 nó 358,
(d) ar cheannach, ar fheabhsú nó ar dheisiú aon áitribh, seachas áitreabh lena mbaineann mír (c), a bhfuil a láithreán go hiomlán laistigh de limistéar tuaithe cáilitheach de réir bhrí Chaibidil 8 de Chuid 10 den Acht Comhdhlúite Cánacha, 1997, nó
(e) ar cheannach, ar fheabhsú nó ar dheisiú áitribh, seachas áitreabh lena mbaineann míreanna (c) agus (d), más rud é—
(i) gurb éard é an t-áitreabh iostán saoire, teaghaisín saoire nó cóiríocht féinfhreastail eile arna chlárú faoi Chuid III den Acht um Thrácht Cuartaíochta, 1939, nó a shonraítear i liosta arna fhoilsiú faoi alt 9 den Acht um Thrácht Cuartaíochta, 1957,
(ii) go bhfuair údarás pleanála, roimh an 23ú lá d'Aibreán, 1998, iarratas ar chead pleanála chun an t-áitreabh a fhorbairt, agus
(iii) go bhfuil coinníoll sna téarmaí faoinar thug an t-údarás pleanála cead pleanála i leith fhorbairt an áitribh á rá nach féidir le haon duine úsáid a bhaint as an áitreabh le haghaidh úsáide cónaithe ar feadh níos mó ná 2 mhí féilire chomhleanúnacha aon tráth áirithe agus go bhfuil an coinníoll sin i bhfeidhm i rith na bliana.
(2C) (a) Chun críocha fho-ailt (2A) agus (2B), aon airgead a fuarthas ar iasacht agus a chaithfear an 23ú lá d'Aibreán, 1998, nó dá éis, ar fhoirgniú foirgnimh nó cuid d'fhoirgneamh, atá le húsáid nó atá oiriúnach lena úsáid mar theaghais, ar thalamh a bhfuil eastát nó leas ann ag an duine is inmhuirearaithe, mar aon le haon airgead a fuarthas ar iasacht agus a chaith an duine sin ar thalamh den sórt sin a fháil, measfar gur airgead é a fuarthas ar iasacht agus a caitheadh ar cheannach áitribh cónaithe.
(b) In aon chás ina bhfuil feidhm ag mír (a), ní bheidh feidhm ag fo-alt (2B)(a) ach amháin i gcás go gcaithfear an t-airgead ar nó roimh an 31ú lá de Nollaig, 1998, agus, maidir leis an duine is inmhuirearaithe—
(i) go bhfuil, roimh an 23ú lá d'Aibreán, 1998—
(I) eastát nó leas i dtalamh aige nó aici, nó
(II) conradh a fianaíodh i scríbhinn déanta aige nó aici chun eastát nó leas i dtalamh a fháil,
agus
(ii) i leith aon fhoirgnimh nó cuid d'aon fhoirgneamh atá le húsáid nó atá oiriúnach lena úsáid mar theaghais agus atá le foirgniú ar an talamh sin—
(I) go bhfuil conradh a fianaíodh i scríbhinn roimh an 23ú lá d'Aibreán, 1998, déanta aige nó aici chun an foirgneamh sin nó an chuid sin den fhoirgneamh sin a fhoirgniú, nó
(II) mura bhfuil conradh den sórt sin ann, go gcruthaíonn sé nó sí do na Coimisinéirí Ioncaim gur leagadh an bhunsraith don fhoirgneamh sin nó don chuid sin den fhoirgneamh sin ina hiomláine roimh an 23ú lá d'Aibreán, 1998.
(2D) Más rud é—
(a) maidir le haon áitreabh a bhfuil an duine is inmhuirearaithe i dteideal cíosa nó i dteideal fáltas ó aon éasúint ina leith, gurb éard é áitreabh cónaithe, go páirteach, agus áitreabh nach áitreabh cónaithe, go páirteach, agus
(b) go bhfuil feidhm ag fo-alt (2A),
ansin, is é a bheidh i méid na hasbhainte a údaraítear faoi fho-alt (2)(e) faoi threoir úis ar airgead a fuarthas ar iasacht agus a caitheadh ar cheannach, ar fheabhsú nó ar dheisiú an áitribh sin méid an úis ar an gcuid sin den airgead a fuarthas ar iasacht is féidir, ar bhonn cóir réasúnach, a chur síos don chuid sin den áitreabh nach áitreabh cónaithe í.
(2E) D'ainneoin aon ní san alt seo, más rud é, maidir le háitreabh a bhfuil an duine is inmhuirearaithe i dteideal cíosa nó i dteideal fáltas ó aon éasúint ina leith, gurb é aon-áit nó príomh-áit chónaithe an duine sin é aon tráth an 23ú lá d'Aibreán, 1998, nó dá éis, ní údarófar asbhaint le fo-alt (2)(e) faoi threoir aon úis is iníoctha d'aon bhliain nó cuid de bhliain dar tosach dáta tar éis an dáta nach aon-áit nó príomh-áit chónaithe an duine sin a thuilleadh an t-áitreabh.”.
(2) Leasaítear leis seo alt 71 den Acht Comhdhlúite Cánacha, 1997, tríd an méid seo a leanas a chur isteach i ndiaidh fho-alt (4):
“(4A) Chun críocha fho-alt (4), beidh feidhm ag alt 97 ionann is dá mba thagairtí don 7ú lá de Bhealtaine, 1998, tagairtí don 23ú lá d'Aibreán, 1998, i bhfo-ailt (2A), (2B), (2C) agus (2E) den alt sin.”.
Srian le faoiseamh i leith iasachtaí a caitheadh ag fáil leasa i gcuideachtaí agus i gcomhpháirtíochtaí.
2.—Leasaítear leis seo Caibidil 3 de Chuid 8 den Acht Comhdhlúite Cánacha, 1997, tríd an alt seo a leanas a chur isteach i ndiaidh alt 248—
“248A.—(1) San alt seo—
tá le ‘tréimhse inmhuirearaithe’ an bhrí chéanna atá leis in alt 321(2);
tá le ‘áitreabh’ agus ‘áitreabh cónaithe cíosa’ na bríonna céanna atá leo, faoi seach, in alt 96.
(2) Más rud é—
(a) go ndéanfar iasacht, ar iasacht í lena mbaineann alt 247, 248 nó 253, a chaitheamh an 7ú lá de Bhealtaine, 1998, nó dá éis, chun airgead a íoc chun aon cheann de na críocha a shonraítear sna hailt sin, agus
(b) go n-úsáidtear an t-airgead a íoctar amhlaidh, go hiomlán nó go páirteach, go díreach nó go neamhdhíreach—
(i) ar cheannach, ar fheabhsú nó ar dheisiú áitribh, nó
(ii) chun iasacht a úsáideadh ar cheannach, ar fheabhsú nó ar dheisiú áitribh a aisíoc,
ansin, déanfar an faoiseamh a thabharfar do thréimhse inmhuirearaithe faoi na hailt sin i leith na hiasachta sin a laghdú, d'aon tréimhse inmhuirearaithe ina bhfuil an t-áitreabh tráth ar bith ina áitreabh cónaithe cíosa, den ús is inchurtha síos do cibé méid den airgead a úsáidtear chun na gcríoch a shonraítear i bhfomhíreanna (i) agus (ii) de mhír (b).”.
Ráta cánach gnóchan caipitiúil ar dhiúscairtí áirithe talún forbraíochta.
3.—Leasaítear leis seo an tAcht Comhdhlúite Cánacha, 1997, tríd an alt seo a leanas a chur in ionad alt 649A (a cuireadh isteach le halt 65 den Acht Airgeadais, 1998):
“Diúscairtí iomchuí: ráta muirir. | 649A.—(1) D'ainneoin fho-alt (3) d'alt 28, agus faoi réir fho-alt (2), is é an ráta cánach gnóchan caipitiúil i leith gnóchain inmhuirearaithe a fhabhróidh chuig duine as diúscairt iomchuí— (a) faoi réir mhír (b), i gcás diúscartha an 3ú lá de Nollaig, 1997, nó dá éis, 40 faoin gcéad, agus (b) i gcás diúscartha talún, an 6ú lá d'Aibreán, 2002, nó dá éis, ar talamh é atá, de réir cuspóra forbartha (mar a chuirtear in iúl i bplean forbartha an údaráis pleanála lena mbaineann), lena úsáid d'aon toisc nó go príomha chun críocha cónaithe, 60 faoin gcéad. (2) (a) Ní bheidh feidhm ag fo-alt (1) maidir le diúscairt iomchuí lena mbaineann an fo-alt seo agus, dá réir sin, is é a bheidh sa ráta cánach gnóchan caipitiúil i leith gnóchain inmhuirearaithe as diúscairt iomchuí den sórt sin an ráta a shonraítear i bhfo-alt (3) d'alt 28. (b) Beidh feidhm ag an bhfo-alt seo maidir le diúscairt iomchuí— (i) dá dtagraíonn alt 650, nó (ii) ar diúscairt talún í, tráth ar bith sa tréimhse dar tosach an 23ú lá d'Aibreán, 1998, agus dar críoch an 5ú lá d'Aibreán, 2002— (I) chuig údarás tithíochta (de réir bhrí alt 23 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1992), ar talamh í a shonraítear i ndeimhniú i scríbhinn arna thabhairt ag an údarás tithíochta mar thalamh atá ag teastáil ón údarás tithíochta chun críocha Achtanna na dTithe, 1966 go 1997, nó (II) a mbeidh cead le haghaidh forbartha cónaithe faoi alt 26 den Acht Rialtais Áitiúil (Pleanáil agus Forbairt), 1963, tugtha ina leith go léir, an tráth a rinneadh an diúscairt, agus nach bhfuil deireadh leis an gcead sin, seachas— (A) diúscairt ag aon duine (‘an diúscróir') chuig duine atá bainteach leis an diúscróir, nó (B) diúscairt talún faoi chonradh iomchuí i ndáil leis an diúscairt. (3) San alt seo— tá le ‘plean forbartha’ an bhrí a shanntar dó leis an Acht Rialtais Áitiúil (Pleanáil agus Forbairt), 1963; tá le ‘údarás pleanála’ an bhrí a shanntar dó le halt 2(2) den Acht Rialtais Áitiúil (Pleanáil agus Forbairt), 1963; ciallaíonn ‘conradh iomchuí', i ndáil le diúscairt talún, conradh nó comhshocrú eile faoina ndéantar an talamh a dhiúscairt ar choinníoll go dtabharfar cead le haghaidh forbartha, seachas cead le haghaidh forbartha cónaithe, faoi alt 26 den Acht Rialtais Áitiúil (Pleanáil agus Forbairt), 1963, i leith na talún; folaíonn ‘forbairt chónaithe’ aon fhorbairt atá coimhdeach leis an bhforbairt agus atá riachtanach le haghaidh phleanáil agus fhorbairt chuí an limistéir áirithe sin.”. |
Leasú ar alt 372L (léiriú (Caibidil 8)) den Acht Comhdhlúite Cánacha, 1997.
4.—Leasaítear leis seo alt 372L (a cuireadh isteach le halt 77 den Acht Airgeadais, 1998) den Acht Comhdhlúite Cánacha, 1997, tríd an méid seo a leanas a chur in ionad an mhínithe ar “tréimhse cháilitheach”:
“ciallaíonn ‘tréimhse cháilitheach'—
(a) chun críocha ailt 372M, 372N agus 372O, an tréimhse dar tosach cibé lá a cheapfaidh an tAire Airgeadais le hordú agus dar críoch an 31ú lá de Nollaig, 2001, agus
(b) chun críocha ailt 372P, 372Q, 372R agus 372S, an tréimhse dar tosach an 1ú lá de Mheitheamh, 1998, agus dar críoch an 31ú lá de Nollaig, 2001;”.
CUID 2
Dleachtanna Stampa
Léiriú (Cuid 2).
5.—Sa Chuid seo—
ciallaíonn “Acht 1891” an Stamp Act, 1891;
ciallaíonn “na Coimisinéirí” na Coimisinéirí Ioncaim;
ciallaíonn “an Chéad Sceideal” an Chéad Sceideal (arna leasú leis an Acht Airgeadais, 1970, agus le hachtacháin dá éis) a ghabhann le hAcht 1891.
Tosach feidhme (Cuid 2).
6.—(1) Faoi réir fho-alt (2), beidh éifeacht leis an gCuid seo maidir le hionstraimí a fhorghníomhófar an 23ú lá d'Aibreán, 1998, nó dá éis.
(2) Ní bheidh feidhm ag ailt 11, 12 agus 14 maidir le haon ionstraim a fhorghníomhófar roimh an 1ú lá d'Eanáir, 1999, má tá ráiteas san ionstraim, i cibé foirm a shonróidh na Coimisinéirí, á dheimhniú gur forghníomhaíodh an ionstraim de bhun conartha a fianaíodh i scríbhinn roimh an 23ú lá d'Aibreán, 1998.
(3) Measfar gurb ionann deimhniú mícheart a thabhairt chun críocha fho-alt (2) agus ráiteas mícheart a sheachadadh chun críocha alt 94 den Acht Airgeadais, 1983.
Leasú ar an gCéad Sceideal.
7.—Leasaítear leis seo an Chéad Sceideal—
(a) tríd an gCeannteideal atá leagtha amach i gCuid 1 den Sceideal a chur in ionad an Cheannteidil (arna leasú leis an Acht Airgeadais, 1997) “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance”, agus
(b) trí na fomhíreanna atá leagtha amach i gCuid 2 den Sceideal a chur in ionad fhomhír (a) de mhír (3) (a cuireadh isteach leis an Acht Airgeadais, 1997) den Cheannteideal “LEASE”.
Leasú ar alt 4 (instruments to be separately charged with duty in certain cases) d'Acht 1891.
8.—Leasaítear leis seo alt 4 d'Acht 1891 tríd an mír seo a leanas a chur isteach i ndiaidh mhír (b):
“(c) Without prejudice to the generality of paragraphs (a) and (b), where the consideration (other than rent) for the sale or lease of any property is partly attributable to residential property and partly attributable to property which is not residential property the instrument of conveyance or transfer or lease shall be chargeable to ad valorem stamp duty on the basis that it is a separate conveyance or transfer or lease of residential property to the extent that that consideration is attributable to residential property and also a separate conveyance or transfer or lease of property which is not residential property to the extent that that consideration is attributable to property which is not residential property.”.
Leasú ar alt 58 (direction as to duty in certain cases) d'Acht 1891.
9.—Leasaítear leis seo alt 58 d'Acht 1891 tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1A) (a cuireadh isteach leis an Acht Airgeadais, 1997):
“(1A) Where—
(a) any property which consists partly of an interest in residential property is sold to any person and the sale (hereinafter in this subsection referred to as the first-mentioned sale') does not form part of a larger transaction or of a series of transactions, or
(b) the sale to any person of property consisting in whole or in part of such an interest forms part of a larger transaction or of a series of transactions,
the consideration attributable to the first-mentioned sale and the aggregate consideration (other than rent) attributable to that larger transaction or series of transactions, as the case may be, shall be apportioned, on such basis as is just and reasonable, as between that interest in residential property and the other property or part concerned, and that aggregate consideration shall likewise be apportioned as between each other such interest (if any) comprised in that larger transaction or series of transactions and the other property or parts concerned, and notwithstanding the amount or value of the consideration set forth in any instrument—
(i) the consideration so apportioned to that interest shall be deemed to be the amount or the value of the consideration for the sale which is attributable to that interest and the consideration so apportioned to the aggregate of all such interests comprised in that larger transaction or series of transactions shall be deemed to be the amount or value of that aggregate consideration which is attributable to residential property, and
(ii) the consideration so apportioned to the other property or part or parts concerned shall be deemed to be the amount or value of the consideration for the sale, or of that aggregate consideration, as the case may be, which is attributable to property which is not residential property.”.
Leasú ar alt 77 (directions as to duty in certain cases) d'Acht 1891.
10.—Leasaítear leis seo alt 77 d'Acht 1891 tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (6) (a cuireadh isteach leis an Acht Airgeadais, 1997):
“(6) Where—
(a) any property which consists partly of an interest in residential property is leased to any person and that lease (hereinafter in this subsection referred to as ‘the first-mentioned lease') does not form part of a larger transaction or of a series of transactions, or
(b) the lease to any person of property consisting in whole or in part of such an interest forms part of a larger transaction or of a series of transactions,
the consideration attributable to the first-mentioned lease and the aggregate consideration (other than rent) attributable to that larger transaction or series of transactions, as the case may be, shall be apportioned, on such basis as is just and reasonable, as between that interest in residential property and the other property or part concerned, and that aggregate consideration shall likewise be apportioned as between each other such interest (if any) comprised in that larger transaction or series of transactions and the other property or parts concerned, and notwithstanding the amount or value of the consideration set forth in any instrument—
(i) the consideration so apportioned to that interest shall be deemed to be the amount or the value of the consideration for the lease which is attributable to that interest and the consideration so apportioned to the aggregate of all such interests comprised in that larger transaction or series of transactions shall be deemed to be the amount or value of that aggregate consideration which is attributable to residential property, and
(ii) the consideration so apportioned to the other property or part or parts concerned shall be deemed to be the amount or value of the consideration for the lease, or of that aggregate consideration, as the case may be, which is attributable to property which is not residential property.”.
Leasú ar alt 49 (ionstraimí áirithe a bheith díolmhaithe ó dhleacht stampa) den Acht Airgeadais, 1969.
11.—Leasaítear leis seo alt 49 den Acht Airgeadais, 1969—
(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) Faoi réir fho-alt (2B) den alt seo, beidh aon ionstraim a thabharfaidh éifeacht do cheannach tí cónaithe nó árasáin ar é a thógáil díolmhaithe ó gach dleacht stampa.”,
(b) i bhfo-alt (2B) (a cuireadh isteach leis an Acht Airgeadais, 1996) trí na fomhíreanna seo a leanas a chur in ionad fhomhír (i) i mír (a):
“(i) go dtugann an ionstraim éifeacht do cheannach tí cónaithe nó árasáin ar é a thógáil, agus
(ia) go mbeidh an teach cónaithe nó an t-árasán lena mbaineann ar áitiú mar aon-áit nó mar phríomháit chónaithe ag an gceannaitheoir, nó má bhíonn níos mó ná ceannaitheoir amháin ann, ag aon duine amháin nó níos mó de na ceannaitheoirí nó ag duine éigin eile i gceart an cheannaitheora nó, má bhíonn níos mó ná ceannaitheoir amháin ann, ag duine éigin eile i gceart aon duine amháin nó níos mó de na ceannaitheoirí go dtí deireadh na tréimhse 5 bliana dar tosach dáta forghníomhaithe na hionstraime nó dáta díola dá éis sin an tí cónaithe nó an árasáin sin (seachas díol nach ndéanfaí, ar leith ó alt 50 den Acht Airgeadais, 1979, an dleacht ad valorem iomlán a mhuirearú ar an gconradh lena aghaidh, dá mba thíolacas scríofa é, nó díol le cuideachta atá faoina rialú ag an díoltóir nó ag aon duine atá i dteideal leasa thairbhiúil sa teach cónaithe nó san árasán díreach roimh an díol nó le cuideachta a bheadh, i ndáil le bronntanas barúlach scaireanna sa chuideachta sin arna ghlacadh, díreach roimh an díol, ag aon duine a bhfuil teideal den sórt sin aige nó aici, faoi rialú an deontaí nó an chomharba de réir bhrí alt 16 den Acht um Cháin Fháltas Caipitiúil, 1976, is cuma cad iad na scaireanna is ábhar don bhronntanas barúlach), cibé teagmhas acu sin is túisce a tharlóidh, agus nach bhfaighidh aon duine, ach amháin de bhua teidil atá i dtosaíocht ar theideal an cheannaitheora, aon chíos nó íocaíocht ar mhodh cíosa le haghaidh úsáid an tí cónaithe nó an árasáin sin, nó le haghaidh úsáid aon chuid de, le linn na tréimhse sin, agus”,
agus
(c) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (a):
“(aa) Más rud é, i ndáil le hionstraim atá díolmhaithe ó dhleacht stampa de bhua fho-alt (1) agus aon tráth le linn na tréimhse dá dtagraítear i mír (a)(ia), go bhfaigheann duine éigin, ar shlí seachas de bhua teidil atá i dtosaíocht ar theideal an cheannaitheora, aon chíos nó íocaíocht ar mhodh cíosa le haghaidh úsáid an tí cónaithe nó an árasáin lena mbaineann, nó le haghaidh úsáid aon chuid de, tiocfaidh an ceannaitheoir, nó i gcás go bhfuil níos mó ná ceannaitheoir amháin ann, gach ceannaitheoir den sórt sin—
(i) chun bheith faoi dhliteanas, i gcomhpháirt agus go leithleach, fíneáil a íoc leis na Coimisinéirí Ioncaim is comhionann le méid na dleachta a mhuirearófaí ar an gcéad ásc dá ndéanfaí an teach cónaithe nó an t-árasán a thíolacadh nó a aistriú nó a léasú le hionstraim nár bhain an t-alt seo léi, mar aon le hús ar an méid sin arna mhuirearú de réir ráta 1 faoin gcéad sa mhí nó sa chuid de mhí ón dáta a fhaightear an cíos nó an íocaíocht i gcéaduair go dtí an dáta a íoctar an fhíneáil, agus
(ii) tabharfaidh an duine a fhaigheann an cíos nó an íocaíocht fógra i dtaobh na híocaíochta do na Coimisinéirí Ioncaim, laistigh de 6 mhí tar éis dháta na híocaíochta, ar fhoirm a sholáthróidh siad, nó a cheadóidh siad, chun críocha an ailt seo, mura bhfuil a fhios ag an duine sin cheana féin go bhfuair na Coimisinéirí Ioncaim fógra den sórt sin cheana féin ó fhoinse eile.”.
Leasú ar alt 112 (dleacht stampa ar aistrithe talún foirgníochta) den Acht Airgeadais, 1990.
12.—Leasaítear leis seo alt 112 den Acht Airgeadais, 1990—
(a) i bhfo-alt (1) (a cuireadh isteach leis an Acht Airgeadais, 1993), trí na míreanna seo a leanas a chur in ionad mhíreanna (a) agus (b):
“(a) i gcás an díola sin, faoin gCeannteideal ‘CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance’ sa Chéad Sceideal (arna leasú leis an Acht Airgeadais, 1970, agus le hachtacháin dá éis) a ghabhann leis an Stamp Act, 1891, amhail is dá mba mhaoin chónaithe an mhaoin lena mbaineann ar mhéid is ionann agus a gcomhiomlán seo a leanas—
(i) aon chomaoin a íocadh i leith an talamh sin a dhíol, agus
(ii) aon chomaoin a íocadh, nó a íocfar, i leith an teach cónaithe nó an t-árasán a fhoirgniú ar an talamh sin;
(b) i gcás an léasaithe sin, faoi fhomhír (a) de mhír (3) den Cheannteideal ‘LEASE’ sa Chéad Sceideal (arna leasú leis an Acht Airgeadais, 1970, agus le hachtacháin dá éis) a ghabhann leis an Stamp Act, 1891, amhail is dá mba mhaoin chónaithe an mhaoin lena mbaineann ar mhéid is ionann agus a gcomhiomlán seo a leanas—
(i) aon chomaoin (seachas cíos) a íocadh i leith an talamh sin a léasú, agus
(ii) aon chomaoin a íocadh, nó a íocfar, i leith an teach cónaithe nó an t-árasán a fhoirgniú ar an talamh sin.”,
agus
(b) i mír (a) d'fho-alt (3), trí “méid na comaoine comhiomláine is inmhuirearaithe faoi fho-alt (1)” a chur in ionad “méid na comaoine comhiomláine sin”.
Leasú ar alt 121 (formhuirir) den Acht Airgeadais 1997.
13.—Leasaítear leis seo alt 121 den Acht Airgeadais, 1997, i bhfo-alt (2), tríd an gcoinníoll a ghabhann leis a scriosadh.
Faoiseamh ó dhleacht stampa le haghaidh tithe nó árasán nua áirithe.
14.—(1) (a) Más rud é, i ndáil le hionstraim lena mbaineann an fo-alt seo—
(i) go dtugann an ionstraim éifeacht do cheannach tí cónaithe nó árasáin ar é a thógáil agus nach bhfuil feidhm ag alt 49 den Acht Airgeadais, 1969, agus alt 112 (arna leasú leis an Acht seo) den Acht Airgeadais, 1990, déileálfar, chun críocha dleachta ad valorem, leis an gcomaoin (seachas cíos) le haghaidh an díola amhail is gur laghdaíodh é de 75 faoin gcéad, agus
(ii) gur ionstraim í lena mbaineann alt 112 (arna leasú leis an Acht seo) den Acht Airgeadais, 1990, bainfidh an t-alt sin leis an ionstraim sin amhail is dá gcuirfí na míreanna seo a leanas in ionad mhíreanna (a) agus (b) d'fho-alt (1) den alt sin agus amhail is nach mbeadh feidhm ag mír (b) d'alt 12:
“(a) i gcás an díola sin, faoin gCeannteideal ‘CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities, or a policy of insurance, or a policy of life insurance’ sa Chéad Sceideal (arna leasú leis an Acht Airgeadais, 1970, agus le hachtacháin dá éis) a ghabhann leis an Stamp Act, 1891, amhail is dá mba mhaoin chónaithe an mhaoin lena mbaineann ar mhéid arb é an ceann is mó é de na méideanna seo a leanas—
(i) aon chomaoin a íocadh i leith an talamh sin a dhíol, agus
(ii) 25 faoin gcéad de chomhiomlán na comaoine ag fomhír (i) agus na comaoine a íocadh, nó a íocfar, i leith an teach cónaithe nó an t-árasán a fhoirgniú ar an talamh sin;
(b) i gcás an léasaithe sin, faoin gCeannteideal ‘LEASE’ sa Chéad Sceideal (arna leasú leis an Acht Airgeadais, 1970, agus le hachtacháin dá éis) a ghabhann leis an Stamp Act, 1891, amhail is dá mba mhaoin chónaithe an mhaoin lena mbaineann ar mhéid arb é an ceann is mó é de na méideanna seo a leanas—
(i) aon chomaoin (seachas cíos) a íocadh i leith an talamh sin a léasú, agus
(ii) 25 faoin gcéad de chomhiomlán na comaoine ag fomhír (i) agus na comaoine a íocadh, nó a íocfar, i leith an teach cónaithe nó an t-árasán a fhoirgniú ar an talamh sin.”.
(b) Tá feidhm ag an bhfo-alt seo maidir le hionstraim ina bhfuil ráiteas, i cibé foirm a shonróidh na Coimisinéirí, á dheimhniú—
(i) maidir leis an ionstraim—
(I) go dtugann sí éifeacht do cheannach tí cónaithe nó árasáin ar é a thógáil agus nach bhfuil feidhm ag alt 49 den Acht Airgeadais, 1969, agus alt 112 (arna leasú leis an Acht seo) den Acht Airgeadais, 1990, nó
(II) gur ionstraim í lena mbaineann alt 112 (arna leasú leis an Acht seo) den Acht Airgeadais, 1990,
agus
(ii) go mbeidh an teach cónaithe nó an t-árasán lena mbaineann ar áitiú mar aon-áit nó mar phríomh-áit chónaithe ag an gceannaitheoir, nó má bhíonn níos mó ná ceannaitheoir amháin ann, ag aon duine amháin nó níos mó de na ceannaitheoirí nó ag duine éigin eile i gceart an cheannaitheora nó, má bhíonn níos mó ná ceannaitheoir amháin ann, ag duine éigin eile i gceart aon duine amháin nó níos mó de na ceannaitheoirí go dtí deireadh na tréimhse 5 bliana dar tosach dáta forghníomhaithe na hionstraime nó dáta díola dá éis sin an tí cónaithe nó an árasáin sin (seachas díol nach ndéanfaí, ar leith ó alt 50 den Acht Airgeadais, 1979, an dleacht ad valorem iomlán a mhuirearú ar an gconradh lena aghaidh, dá mba thíolacas scríofa é, nó díol le cuideachta atá faoina rialú ag an díoltóir nó ag aon duine atá i dteideal leasa thairbhiúil sa teach cónaithe nó san árasán díreach roimh an díol nó le cuideachta a bheadh, i ndáil le bronntanas barúlach scaireanna sa chuideachta sin arna ghlacadh, díreach roimh an díol, ag aon duine a bhfuil teideal den sórt sin aige nó aici, faoi rialú an deontaí nó an chomharba de réir bhrí alt 16 den Acht um Cháin Fháltas Caipitiúil, 1976, is cuma cad iad na scaireanna is ábhar don bhronntanas barúlach), cibé teagmhas acu sin is túisce a tharlóidh, agus nach bhfaighidh aon duine, ach amháin de bhua teidil atá i dtosaíocht ar theideal an cheannaitheora, aon chíos nó íocaíocht ar mhodh cíosa le haghaidh úsáid an tí cónaithe nó an árasáin sin, nó le haghaidh úsáid aon chuid de, le linn na tréimhse sin.”.
(2) Más rud é go bhfuil feidhm ag fo-alt (1) maidir le hionstraim agus aon tráth le linn na tréimhse dá dtagraítear i mír (b)(ii) den fho-alt sin, go bhfaigheann duine éigin, ar shlí seachas de bhua teidil atá i dtosaíocht ar theideal an cheannaitheora, aon chíos nó íocaíocht ar mhodh cíosa le haghaidh úsáid an tí cónaithe nó an árasáin lena mbaineann, nó le haghaidh úsáid aon chuid de, tiocfaidh an ceannaitheoir, nó i gcás go bhfuil níos mó ná ceannaitheoir amháin ann, gach ceannaitheoir den sórt sin—
(a) chun bheith faoi dhliteanas, i gcomhpháirt agus go leithleach, fíneáil a íoc leis na Coimisinéirí is comhionann leis an difríocht idir méid na dleachta a mhuirearófaí ar an gcéad ásc dá ndéanfaí an teach cónaithe nó an t-árasán a thíolacadh nó a aistriú nó a léasú le hionstraim nár bhain fo-alt (1) léi agus méid na dleachta a muirearaíodh iarbhír mar aon le hús ar an méid sin arna mhuirearú de réir ráta 1 faoin gcéad sa mhí nó sa chuid de mhí ón dáta a fhaightear an cíos nó an íocaíocht i gcéaduair go dtí an dáta a íoctar an fhíneáil, agus
(b) tabharfaidh an duine a fhaigheann an cíos nó an íocaíocht fógra i dtaobh na híocaíochta do na Coimisinéirí, laistigh de 6 mhí tar éis dháta na híocaíochta, ar fhoirm a sholáthróidh siad, nó a cheadóidh siad, chun críocha an ailt seo, mura bhfuil a fhios ag an duine sin cheana féin go bhfuair na Coimisinéirí fógra den sórt sin cheana féin ó fhoinse eile.
CUID 3
Ilghnéitheach
Cúram agus bainistiú cánacha agus dleachtanna.
15.—Déantar leis seo na cánacha agus na dleachtanna go léir a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainistiú na gCoimisinéirí Ioncaim.
Gearrtheideal agus forléiriú.
16.—(1) Féadfar an tAcht Airgeadais (Uimh. 2), 1998, a ghairm den Acht seo.
(2) Déanfar Cuid 1 (a mhéid a bhaineann le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil.
(3) Déanfar Cuid 2 (a mhéid a bhaineann le dleachtanna stampa) a fhorléiriú i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(4) Ach amháin a mhéid a éilíonn an comhthéacs a mhalairt, forléireofar aon tagairt san Acht seo d'aon achtachán eile mar thagairt don achtachán sin arna leasú le haon achtachán eile, nó faoi aon achtachán eile, lena n-áirítear an tAcht seo.
(5) San Acht seo, aon tagairt do Chuid, d'alt nó do Sceideal is tagairt í do Chuid nó d'alt den Acht seo, nó do Sceideal a ghabhann leis an Acht seo, mura gcuirtear in iúl gur tagairt d'achtachán éigin eile atá beartaithe.
(6) San Acht seo, aon tagairt d'fho-alt, do mhír nó d'fhomhír is tagairt í don fho-alt, don mhír nó don fhomhír den fhoráil (lena n-áirítear Sceideal) ina bhfuil an tagairt, mura gcuirtear in iúl gur tagairt d'fhoráil éigin eile atá beartaithe.
AN SCEIDEAL
Dleacht Stampa ar Ionstraimí
Cuid i
Tíolacadh nó Aistriú ar Dhíol aon mhaoine seachas stoic nó urrúis inmhargaidh nó polasaí árachais nó polasaí árachais saoil
“CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance.
(1) Where the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £60,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £60,000: |
for the consideration which is attributable to | |||||
residential property | ... | ... | ... | ... | Exempt |
(2) Where paragraph (1) does not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £100,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £100,000: |
for every £100, or fractional part of £100, of the consideration which is attributable to | |||||
residential property | ... | ... | ... | ... | £3.00 |
(3) Where paragraphs (1) and (2) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £170,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to residential property, or | |
(b) partly attributable to residential property, and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £170,000: |
for every £100, or fractional part of £100, of the consideration which is attributable to | |||||
residential property | ... | ... | ... | ... | £4.00 |
(4) Where paragraphs (1) to (3) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £250,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £250,000: |
for every £100, or fractional part of £100, of the consideration which is attributable to | |||||
residential property | ... | ... | ... | ... | £5.00 |
(5) Where paragraphs (1) to (4) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £500,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £500,000: |
for every £100, or fractional part of £100, of the consideration which is attributable to | |||||
residential property | ... | ... | ... | ... | £7.00 |
(6) Where paragraphs (1) to (5) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to residential property: |
for every £100, or fractional part of £100, of the consideration which is attributable to | |||||
residential property | ... | ... | ... | ... | £9.00 |
(7) Where the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £5,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to property which is not residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds £5,000: |
for the consideration which is attributable to property which is not residential | |||||||
property | ... | ... | ... | ... | ... | ... | Exempt |
(8) Where paragraph (7) does not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £10,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to property which is not residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds £10,000: |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential | |||||||
property | ... | ... | ... | ... | ... | ... | £1.00 |
(9) Where paragraphs (7) and (8) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £15,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to property which is not residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds £15,000: |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential | |||||||
property | ... | ... | ... | ... | ... | ... | £2.00 |
(10) Where paragraphs (7) to (9) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £25,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to property which is not residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds £25,000: |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential | |||||||
property | ... | ... | ... | ... | ... | ... | £3.00 |
(11) Where paragraphs (7) to (10) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £50,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to property which is not residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds £50,000: |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential | |||||||
property | ... | ... | ... | ... | ... | ... | £4.00 |
(12) Where paragraphs (7) to (11) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £60,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to property which is not residential property, or | |
(b) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transaction in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds £60,000: |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential | |||||||
property | ... | ... | ... | ... | ... | ... | £5.00 |
(13) Where paragraphs (7) to (12) do not apply and the instrument contains a statement certifying that the consideration for the sale is, as the case may be— | |
(a) wholly attributable to property which is not residential property, or | |
(b) partly attributable to residential property: |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential | |||||||
property | ... | ... | ... | ... | ... | ... | £6.00 |
(14) Where paragraphs (7) to (13) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to property which is not residential property: |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential | |||||||
property | ... | ... | ... | ... | ... | ... | £9.00 |
(15) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:
a duty of an amount equal to one-half of the ad valorem stamp duty which, but for the provisions of this paragraph, would be chargeable under this Heading.”.
Part 2
Lease
“(a) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and— | |
(i) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £60,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be— | |
(I) wholly attributable to residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £60,000: |
for the consideration which is attributable to residential | ||||
property | ... | ... | ... | Exempt |
(ii) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £100,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be— | |
(I) wholly attributable to residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transaction in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £100,000 and clause (i) does not apply: |
for every £100, or fractional part of £100, of the consideration which is attributable to residential | ||||
property | ... | ... | ... | £3.00 |
(iii) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £170,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be— | |
(I) wholly attributable to residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £170,000 and clauses (i) and (ii) do not apply: |
for every £100, or fractional part of £100, of the consideration which is attributable to residential | ||||
property | ... | ... | ... | £4.00 |
(iv) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £250,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be— | |
(I) wholly attributable to residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £250,000 and clauses (i) to (iii) do not apply: |
for every £100, or fractional part of £100, of the consideration which is attributable to residential | ||||
property | ... | ... | ... | £5.00 |
(v) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £500,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be— | |
(I) wholly attributable to residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £500,000 and clauses (i) to (iv) do not apply: |
for every £100, or fractional part of £100, of the consideration which is attributable to residential | ||||
property | ... | ... | ... | £7.00 |
(vi) the amount of value of such consideration is wholly or partly attributable to residential property and clauses (i) to (v) do not apply: |
for every £100, or fractional part of £100, of the consideration which is attributable to residential | ||||
property | ... | ... | ... | £9.00 |
(aa) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and— | |
(i) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £5,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be— | |
(I) wholly attributable to property which is not residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £5,000: |
for the consideration which is attributable to property which is not residential | ||||
property | ... | ... | ... | Exempt |
(ii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £10,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be— | |
(I) wholly attributable to property which is not residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £10,000 and clause (i) does not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £1.00 |
(iii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £15,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be— | |
(I) wholly attributable to property which is not residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £15,000 and clauses (i) and (ii) do not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £2.00 |
(iv) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £25,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be— | |
(I) wholly attributable to property which is not residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £25,000 and clauses (i) to (iii) do not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £3.00 |
(v) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £50,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be— | |
(I) wholly attributable to property which is not residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £50,000 and clauses (i) to (iv) do not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £4.00 |
(vi) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £60,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be— | |
(I) wholly attributable to property which is not residential property, or | |
(II) partly attributable to residential property, | |
and that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds £60,000 and clauses (i) to (v) do not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £5.00 |
(vii) the instrument contains a statement certifying that the consideration for the lease is, as the case may be— | |
(I) wholly attributable to property which is not residential property, or | |
(II) partly attributable to residential property, | |
and clauses (i) to (vi) do not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £6.00 |
(viii) the amount or value of such consideration is wholly or partly attributable to property which is not residential property and clauses (i) to (vii) do not apply: | |
for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property | £9.00.”. |