S.I. No. 144/1995 - Stamp Duty (Particulars to be Delivered) Regulations, 1995.

S.I. No. 144 of 1995.

STAMP DUTY (PARTICULARS TO BE DELIVERED) REGULATIONS, 1995.

The Revenue Commissioners, in exercise of the powers conferred on them by section 107 (as amended by section 149 of the Finance Act, 1995 (No. 8 of 1995)) of the Finance Act, 1994 (No. 13 of 1994), hereby make the following Regulations:

1. These Regulations may be cited as the Stamp Duty (Particulars to be Delivered) Regulations, 1995.

2. These Regulations shall have effect in relation to any instrument executed on or after the 1st day of September, 1995.

3. In these Regulations "particulars to be delivered" means the particulars to be delivered for the purposes of section 107 of the Finance Act, 1994 (No. 13 of 1994).

4. Subject to Regulation 5, these Regulations shall apply to—

( a ) any conveyance or other transfer on sale of the fee simple of any land or interest in land;

( b ) any conveyance or other transfer operating as a voluntary disposition inter vivos for the fee simple of any land or interest in land;

( c ) the grant of any lease of any land for a term exceeding 30 years;

( d ) the assignment of any lease of any land where the unexpired term of that lease exceeds 30 years.

5. These Regulations shall not apply to—

( a ) any transaction creating a joint tenancy between spouses to which section 14 of the Family Home Protection Act, 1976 (No. 27 of 1976), relates and it shall not be necessary to present the instrument concerned to the Revenue Commissioners or to furnish them with particulars thereof, or

( b ) conveyances, transfers or leases of houses, buildings or land by or to a housing authority to which section 8 of the Housing (Miscellaneous Provisions) Act, 1992 (No. 18 of 1992), relates and it shall not be necessary to present such conveyance, transfer or lease to the Revenue Commissioners or to furnish them with particulars thereof.

6. (1) The particulars to be delivered shall contain the information required in the form (in this Regulation referred to as "the first-mentioned form") which is set out in the Schedule to these Regulations and shall—

( a ) be in the first-mentioned form, or

( b ) where the printed document containing those particulars has been produced with computer assistance in a form other than the first-mentioned form, be in such order and layout as approximates to the first-mentioned form as the Revenue Commissioners may agree to,

and any such form, duly completed and signed together with a copy thereof, shall be presented and lodged along with the instrument concerned at one of the offices of the Revenue Commissioners specified in Regulation 7 of these Regulations before the expiration of 30 days after that instrument is first executed.

(2) In the first-mentioned form the reference to "Tax No." means—

(i) in the case of an individual who has a number known as the Revenue and Social Insurance (RSI) number, such number;

(ii) in the case of any other person, the reference number stated on any return form or notice of assessment issued to that person by an inspector of taxes.

(3) For convenience of reference there are set out in the Schedule to these Regulations, after the first-mentioned form, notes for the completion of that form.

7. The particulars to be delivered shall be presented at either of the following offices of the Revenue Commissioners at which the stamp known as "Particulars Delivered" is impressed:

( a ) The Stamp Duty Office, Capital Taxes Division, Stamping Building, Dublin Castle, Dublin 2;

( b ) The Stamp Duty Office, Customs and Excise, Government Buildings, Sullivans Quay, Cork.

8. If a form duly presented and lodged for the purposes of these Regulations is found on examination to contain the particulars necessary, the instrument to which that form relates shall be impressed with the stamp known as "Particulars Delivered" and that instrument shall be returned to the person who presented it.

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Notes on Completion of Form ST.21

This form should be completed in duplicate and submitted by the transferee or lessee or solicitor for the transferee or lessee.

[A word-processed facsimile may be used provided it contains all of the details requested in broadly the same order and layout.]

DATE	Complete the date in numerals. For example, 1 October, 1995 would be written as: 1/10/95.
	Date of related contract/agreement need only be completed if one exists.
	In the case of a lease (or an assignment of a lease) enter the date on which the term of the (original) lease commenced/will commence.
CLASS OF INSTRUMENT	Enter term of the lease and rent review period (where appropriate) in numerals.
DETAILS OF TRANSFEROR/LESSOR AND TRANSFEREE/LESSEE	If there are more than two parties to the instrument, the information required should be provided on a separate sheet to be attached to this form.
TAX (REFERENCE) NUMBER	The following information should be furnished:
		•In the case of an individual his or her Revenue and Social Insurance (RSI) number;
	•In any other case (e.g. a company, partnership, trust) the reference number stated on any return form or notice of assessment issued to the person concerned by an Inspector of Taxes.
	If a Tax Number is not included for one or more of the parties named in sections C or D, complete the appropriate part of the declaration in section G or H. Where a tax number is not included a substantive reason for its omission must be furnished — it will not be acceptable simply to state that a number is not available.
LOCATION AND DESCRIPTION OF PROPERTY	Insert the townland and county if the property is a rural one. If urban, insert street (including number), town and county.
	Insert Folio No. if the property is registered.
	Insert Land Area only where an area in excess of 1 acre is being transferred or leased. Location map/plan should be provided.
CONSIDERATION	In the case of the transfer of the fee simple of any land or any interest in land, whether on sale or as a voluntary disposition, the amount of the consideration (including any liabilities assumed) is to be inserted.
	In the case of the grant of any lease of any land the amount of the annual rent payable at the commencement of the term of the lease and the amount of any premium are to be inserted.
	In the case of an assignment of the lease the amount of the annual rent payable at the date of commencement of the assignment and any premium payable are to be inserted.
	The box marked "Voluntary Disposition" should be ticked if there is no consideration or if the consideration is less than the open market value of the property being transferred, assigned or leased.
DECLARATIONS	Where the parties to the instrument are not signing, the declarations should be signed by die solicitor for the transferor/lessor or transferee/lessee, as the case may be.

GIVEN this 9th day of June, 1995.

D. B. QUIGLEY,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations, which affect instruments executed on or after the 1st day of September, 1995, specify the particulars to be delivered to the Revenue Commissioners in respect of certain transfers and leases of land.