Tony Gregory (Dublin Central, Independent)
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Question 153: To ask the Tánaiste and Minister for Finance his views on whether a more appropriate commencement date for the changes in stamp duty which he introduced would be the start of January 2007 and not the more arbitrary end of March 2007; and if he will review this matter in view of the hardship caused to and the inequity imposed on those purchasers of homes in the first three months of 2007. [22096/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Finance (No. 2) Act 2007 introduced 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 provided 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 Act was drafted to provide for exemption for deeds executed on or after 31 March 2007.

Róisín Shortall (Dublin North West, Labour)
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Question 154: To ask the Tánaiste and Minister for Finance if he will arrange for the tax affairs of a person (details supplied) in Dublin 3 to be regularised as soon as possible; and if he will make a statement on the matter. [22111/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Revenue Commissioners have advised me that an amended statement has just issued to the taxpayer for the year 2003 showing a net refund of €748.93 for the four years ended 31 December 2005. A cheque for this amount will issue shortly. Revenue has also written to the taxpayer giving a full breakdown of how the net refund was calculated.