Alan Shatter (Dublin South, Fine Gael)
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Question 55: To ask the Tánaiste and Minister for Finance if his attention has been drawn to the fact that a substantial number of first time home buyers completed the purchase of properties between 1 January 2007 and 31 March 2007 in reliance on statements made by him when delivering the budget 2006 that there would be no change in the stamp duty; his views on whether an injustice has been done to these people in so far as they incurred substantial extra expense in early 2007 by completing the purchase of homes that could have been delayed and stamp duty exempt; and if the Government will publish legislation to retrospectively remedy this injustice and provide for the repayment of the stamp duty received from first time home buyers for completion of purchases during the aforementioned period. [22188/07]

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 regime 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.

Jack Wall (Kildare South, Labour)
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Question 56: To ask the Tánaiste and Minister for Finance if a person (details supplied) in County Kildare has received all of their entitlements in relation to tax rebates; if their tax credits and standard rate of tax cut off point are correct; and if he will make a statement on the matter. [22192/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that following telephone contact from the taxpayer, a correct certificate of tax credits and standard rate cut-off point issued to her dated 21 September 2007. The taxpayer's new employer, following the issue of a form P45 in the coming days from her previous employer, will make a refund of any tax overpaid by her in 2007. The years 2003 to 2006 inclusive have been reviewed and PAYE balancing statements together with cheques in settlement will also issue in the coming days.