For further information, please contact:

	Steve Symes Green Valley Properties Caherhurley Bodyke County Clare Ireland Tel/Fax: 00353-61-921498 e-mail: greenvalley@eircom.net

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Feedback Form: Name: - e-mail: Your Message: Please send me information for the following property:
	Stamp duty is payable at half the normal rate applicable if there is a transfer of property (other than shares) to certain relatives (e.g., a parent, grandparent, step-parent, child, brother, sister, half-brother, half-sister, aunt, uncle, niece or nephew). This relief is not available on leases or on transactions involving cousins and/or in-laws.