Charles Flanagan (Laois-Offaly, Fine Gael)

I welcome the commitment made by the Minister. This issue arose on Committee Stage and I am pleased he has taken on board a suggestion made in that debate. The only difference between the Minister's amendment and my amendment is in the matter of stamp duty. I am disappointed that express mention of stamp duty is not made in the amendment. My amendment makes clear that stamp duty would not be paid on the creation of a joint tenancy in the family home exemption. This would conform precisely with section 14 of the Family Home Protection Act 1976.

The Minister has indicated that while he does not propose to expressly include in the Bill the term "No stamp duty", which features in my amendment, stamp duty will not be paid, having regard to the taxation policy to which he adverted. Assuming that is the case, I am prepared not to move amendment No. 17.

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