Simon Coveney (Cork South Central, Fine Gael)
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Question 550: To ask the Minister for Finance if he will provide in electronic database format the full current list of the statutory chargeable values for all models of new category A vehicles on sale here which provide the legal basis for charging vehicle registration tax on the first retail sale of such vehicles; the date on which each such value came into force; the corresponding current statutory rate of VRT for each vehicle; and if he will make a statement on the matter. [1846/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that Section 133 of the Finance Act 1992 provides the legislative basis for the requirement for manufacturers or distributors to provide a declaration to the Revenue Commissioners of statutory chargeable values (or open market selling prices, OMSPs, as they are referred to) for all new vehicles in the State for vehicle registration tax (VRT) purposes.

The OMSPs of new vehicles are required as the basis for assessing VRT liability. This data is declared by the firms concerned to the Revenue Commissioners on a confidential basis and on the understanding they will be held in confidence by them and not released to third parties. Revenue are currently required, therefore, to observe that confidentiality.

Pat Rabbitte (Dublin South West, Labour)
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Question 551: To ask the Minister for Finance if it is correct that stamp duty is payable on the purchase of a site where the purchasers (details supplied) in Dublin 24 bought a site with the intention of building a house on it and living there as owner occupier; if it is payable, the threshold for such first time purchaser to be liable to stamp duty; if it is currently payable, his proposals to introduce equity between the treatment for stamp duty purposes of first time buyers of new dwelling houses for personal occupation and those who buy sites of land in order to build dwelling houses for their personal occupation; and if he will make a statement on the matter. [1903/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that a site purchased which falls within the one acre curtilage of an existing residential property i.e. a corner garden, is classified as residential property for stamp duty purposes. The consideration paid or value of the property must exceed €127,000 before stamp duty is charged. The purchaser cannot claim First Time Purchaser Relief as that relief applies only to the purchase of a dwellinghouse or apartment

A site purchased outside of a curtilage is classified as non-residential property for stamp duty purposes and duty is charged on a consideration or value over €10,000.

In relation to the purchase of a new dwellinghouse by a first-time buyer, or any other buyer purchasing a new house as his or her principal private residence, stamp duty does not arise where the property does not exceed 125m2. However, I would point out that a developer purchasing a site on which new housing is to be constructed will normally incur a stamp duty liability on the purchase of the land.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 553: To ask the Minister for Finance if he has considered changes in the tax rules affecting cohabiting couples who are particularly unfairly treated where only one is working, in view of a number of recent reports on the need to make changes in this area, and the positive response which these reports have received from Government. [1905/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Generally speaking, the tax system treats members of cohabiting couples as separate and unconnected individuals. Each partner is a separate entity for tax purposes and credits and bands and reliefs cannot be transferred from one partner to the other. There are no special favourable tax arrangements for cohabiting couples with dependent children. The Working Group Examining the Treatment of Married, Cohabiting and One-Parent Families under the Tax and Social Welfare Codes, which reported in August 1999, was sympathetic, in principle, to changes in the tax legislation to address the issues raised relating to cohabiting couples and reported that the options that it set out should be considered further. However, it acknowledged in relation to the tax treatment of cohabiting couples that a key issue is whether tax law should proceed ahead of changes in the general law.

I am aware of a number of recent reports which will help to inform the Government's deliberations in this general area including: the Tenth Progress Report of the Oireachtas All-Party Committee on the Constitution entitled 'The Family' which was published in early 2006; the Options Paper presented to the Minister for Justice, Equality and Law Reform in November 2006 by the Working Group on Domestic Partnership; the Report of the Law Reform Commission on the rights and duties of cohabitants which was published in December 2006.

I previously put on the record of the House that I would view as problematic and unwise a situation where changes in the tax code relating to the treatment of couples would set a headline in advance of developments in other relevant areas of public policy, for example, in the area of legal recognition of relationships other than married relationships. I am still of that view.