Finance Act, 1992

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“CONVEYANCE or TRANSFER on sale of any stocks or marketable securities:

For every £100, or any fractional part of £100, of the consideration

£1.00

“CONVEYANCE or TRANSFER on sale of a policy of insurance or a policy of life insurance where the risk to which the policy relates is located in the State:

or every £1,000 or any fractional part of £1,000 of the consideration

£1.00

“CONVEYANCE or TRANSFER of any kind not hereinbefore described.

Where such instrument relates to—

(a) immovable property situated in the State, or any right over or interest in such property, or

(b) the stocks or marketable securities of a company having a register in the State

£10

“DEED of any kind whatsoever, not described in this schedule.

Where such instrument relates to—

(a) immovable property situated in the State, or any right over or interest in such property, or

(b) the stocks or marketable securities of a company having a register in the State

£10

“MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security) which is a security for the payment or repayment of money which is a charge or incumbrance upon property situated in the State other than shares in stocks or funds of the Government or the Oireachtas.

(1) Being the only or principal or primary security (other than an equitable mortgage):

where the amount secured does not exceed £20,000

Exempt

where the amount secured exceeds £20,000:

for every £1,000, or any fractional part of £1,000 of the amount secured

£1.00

Provided that the duty so charged shall not exceed £500.

(2) Being a collateral, or auxiliary, or additional, or substituted security (other than an equitable mortgage), or by way of further assurance for the above-mentioned purpose where the principal or primary security is duly stamped:

where the amount secured does not exceed £20,000

Exempt

where the amount secured exceeds £20,000

£10.00

(3) Being an equitable mortgage:

where the amount secured does not exceed £20,000

Exempt

where the amount secured exceeds £20,000:

for every £1,000 or any fractional part of £1,000, of the amount secured

50p

Provided that the duty so charged shall not exceed £500.

(4) TRANSFER, ASSIGNMENT or DISPOSITION of any such mortgage, bond, debenture, or covenant (except a marketable security) or of any money or stock secured by any such instrument or by any judgement:

where the amount secured does not exceed £20,000

Exempt

where the amount secured exceeds £20,000:

for every £1,000, or any fractional part of £1,000, of the amount transferred, assigned, or disposed, exclusive of interest which is not in arrear

50p

Provided that the duty so charged shall not exceed £500.

Where any further money is added to the money already secured

The same duty as a principal security for such further money