Tax Yield
Dail Éireann — 2022-11-10
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Pearse Doherty (SF), Donegal

A stamp duty tax of 1% normally applies to the purchase of shares. Under certain circumstances, however, when a company buys its own shares, this charge does not apply. In fact, the stamp duty only applies when a share buyback takes place by means of a stock transfer form. In the other two cases, when they are purchased through a direct contract or through security settlement systems, no charge applies. Will the Minister close the gap to ensure that a charge applies to all forms of share buyback?

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2022-11-10/debate/main
Retrieved: 2026-08-14T04:51:16+00:00
Sitting date: 2022-11-10