22 - Exemption from Undeveloped Land Duty

22

Exemption from Undeveloped Land Duty

3pp

Response from Inland Revenue to a request for exemption from the Undeveloped Land Duty. Permission is not given for this exemption, as exemption was sought by Saint Joseph's, Blackrock, on the grounds of being a college. Exemption is only allowed if a college is a large college that is part of a university, not a private stand-alone one.

ISAD(G) 2nd edition