Joanna Tuffy (Dublin Mid West, Labour)

The Minister made a point on precedent and I presume this precedent relates to the first time buyer's exemption on stamp duty because when that exemption was introduced a separated person was eligible for it under certain conditions. If this is not the precedent to which the Minister referred, I ask him to clarify it.

Surely the majority of separations are by way of separation agreement, not court proceedings. The point is that the two spouses no longer live together. The situation envisaged here is that one of the spouses will be living in the property and the other will live somewhere else, but under the separation agreement both names could remain on the title deeds and both could have a legal and beneficial interest in the property. Merely because a separation agreement is mediated through negotiation with a solicitor or between the spouses they must pay the €200 tax. However, those who go through adversarial proceedings in court will not. This is not right.

Thousands of couples have had separation agreements for years and the Minister is stating he will give guidance to local authorities if there is a provision in the agreement which states the person is not entitled to receive rent from the property. How will people retrospectively provide for this in their separation agreements? The Minister has opened up a minefield by stating what he did. The Labour Party amendments would deal with the problem once and for all. A separation agreement is a legal document recognised by the State and its institutions. The idea that this is considered inferior because the people did not go to court is nonsense. I do not know what the exemption is under the Finance (No. 2) Act 2000 but it is not the same.

This is obviously an anomaly with which the Minister should deal. There is provision in the legislation for those with a decree of divorce or separation decree, but it should also apply in the case of those with separation agreements. Otherwise, the whole family law issue must be open to question, particularly if, somehow, a separation agreement is not a separation agreement and not a legal document. Of course it is.

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