Gerard Murphy (Cork North West, Fine Gael)
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Question 106: To ask the Minister for Finance if there are special exemptions from paying stamp duty on purchasing a second-hand house for a person who has been recently widowed and who previously jointly owned a house with their late spouse but they did not own a house at the time of their death; and if he will make a statement on the matter. [9875/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been informed by the Revenue Commissioners that there are no special exemptions from stamp duty in respect of the purchase of a second-hand house in the circumstances outlined by the Deputy. In the case of the purchase of a second-hand house by a first time purchaser, there is an exempt threshold of €317,500 and reduced rates up to €635,000. A person who previously, either individually or jointly, purchased or received a gift of a house, or of any part of a house, would not be regarded as a first time purchaser. The fact that the house had been disposed of at the time of a subsequent purchase is not a factor in deciding whether the first time purchaser relief applies. I have no plans to alter this situation. However, as the Deputy may be aware, stamp duty does not arise on most new houses.