Eugene Regan (Fine Gael)

First-time buyers who are exempt from stamp duty are aware of the position on entering into the transaction, which the Minister of State said is important, and they know their liability is zero. However subsequently, due to unforeseen circumstances, if they find themselves in difficulty and it is not practical for them to remain the occupier of the property they purchased, they must pay the duty because they no longer occupy the property having notified the liability to Revenue but there is no facility for the Commissioners to accommodate staged payments. That is the issue and the Minister of State's reply does not address such a scenario.