Paul Connaughton Snr (Galway East, Fine Gael)
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Question 246: To ask the Minister for Finance if a person (details supplied) in County Galway is entitled to a refund of stamp duty paid on a house which they purchased in view of the fact that they are a single parent and in receipt of social welfare; and if he will make a statement on the matter. [14585/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that, based on the details given in the deed which was executed in this case, the person referred to by the Deputy is not a first time buyer. Accordingly, stamp duty at the rate of 5% (amounting to €13,500) was assessed and paid on a secondhand residential property costing €270,000. There is no statutory provision for exemption or relief from stamp duty for single parents or individuals in receipt of social welfare payments.