Stamp Duty for a 5k site from 1994

Its recently came to light that the stamp duty on a relatives site was never paid!

The site was purchased in 1994 for £5,000. Their house was then built on the site. But stamp duty somehow was never paid. Now they are selling and its been discovered the stamp duty was never paid.

Correct me if Im wrong but there's no stamp duty on a site for under 10k? Does anybody know when this was introduced, would the penalty be calculated up to this point?

So my questions are:

1-What would the stamp duty have been at the time?

2-What would the maximum penalty be?

3-What would solicitors fees be (roughly)?

4-Any inputs anyone has

I know its a messy situation so any constructive help is much appreciated
Cheers

Look back through the old Finance Acts. You should find it.

Hi ring up the Revenue and ask what the situation is and what the penalties (if any) would be. Get their phone number on www.revenue.ie . If stamp duty wasnt paid that means that the title wasnt registered in your relatives name either so the solicitor selling will have to look after all that for them.