Róisín Shortall (Dublin North West, Labour)
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Question 258: To ask the Minister for Finance if he will confirm the position, in relation to the incurring of stamp duty, of a first-time buyer unmarried couple whose relationship breaks down and are forced to sell their property; the position if, in the same circumstances, the couple were married; the action he is taking to address such effects on the stamp duty regime; if he will reform this provision; and if so, the timescale he is working to. [4217/07]

Joe Higgins (Dublin West, Socialist Party)
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Question 265: To ask the Minister for Finance if, he will extend the provisions in the Taxes Consolidation Act 1997, by which a person obliged to leave the family home and buy another property due to judicial separation or divorce may still be regarded as a first time buyer for the purposes of stamp duty, to unmarried, cohabiting couples. [3595/07]

Richard Bruton (Dublin North Central, Fine Gael)
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Question 274: To ask the Minister for Finance if cohabiting partners who separate obtain concessions to purchase a home following separation with the benefit of first time buyer stamp duty relief; and his view on extending a concession to such persons. [3968/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 258, 265 and 274 together.

When a particular stamp duty relief for first-time purchasers was introduced into the tax code in the Finance (No. 2) Act 2000, the relief was also extended to spouses in certain circumstances, who, as a result of a judicial separation or divorce, left the family home to their other spouse and did not have an interest in any other property.

As unmarried cohabiting couples cannot benefit from a judicial separation or divorce, the existing provisions cannot be extended to include them. As regards introducing a new provision to allow first-time purchaser status to cohabiting couples, and indeed married couples, where one partner leaves the family home outside of the judicial system, I have no plans to introduce such an arrangement. At this point, it would be unwise to change the tax code with regard to cohabiting couples 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.