John Perry (Sligo-North Leitrim, Fine Gael)
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Question 188: To ask the Tánaiste and Minister for Finance if, with regard to the recent announcement on refund of stamp duty paid up to 30 March 2007, there will be concessions or special considerations for a person who purchased a property and deeds notified on 23 March; his views on a situation (details supplied); and if he will make a statement on the matter. [18473/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The recently published Finance (No. 2) Bill 2007 introduces an exemption from stamp duty for first-time buyers in accordance with the commitments made in the Programme for Government to bring about immediate change to the stamp duty code for first-time buyers.

This provides that deeds presented by first-time buyers to the Revenue Commissioners on or after 30 April 2007 will be exempt from stamp duty. As a deed must be presented to the Revenue Commissioners within 30 days of execution, the Bill is drafted to provide for exemption for deeds executed on or after 31 March 2007. I have no plans to make any further changes in this regard.