Pat Carey (Dublin North West, Fianna Fail)
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Question 171: To ask the Minister for Finance if he will review the liability of persons (details supplied) in Dublin 11 for the payment of stamp duty on the purchase of a home; and if he will make a statement on the matter. [34789/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that as there are two purchasers in this case it is necessary for both to qualify as first time purchasers in order for the relief to apply. As one of the parties has not purchased a house or apartment previously the relief applies to her in her own right. However, if the second partner had previously purchased residential property in conjunction with his former spouse, his qualification would be dependent on him no longer retaining any interest in that property and his former spouse continuing to occupy the property. As the latter condition is not met in this case, I am advised by the Revenue Commissioners that under the relevant legislation the first-time purchaser relief will not therefore apply.