Niall Collins (Limerick West, Fianna Fail)
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Question 71: To ask the Tánaiste and Minister for Finance if a stamp duty refund will be made to persons (details supplied) in County Kilkenny as soon as possible. [22474/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the persons in question purchased a site for the purposes of building a house thereon by way of deed dated 7 April 2006 They subsequently entered into a building agreement for the construction of the house.

Section 91A Stamp Duties Consolidation Act, 1999 grants exemption to new houses whose floor area does not exceed 125 square metres and where the purchaser has certified on the deed that they will use the house as their principal private residence from the effective date of the deed.

While the Department of the Environment, Heritage and Local Government confirmed that the floor area of the house did not exceed 125 square metres, the deed of transfer did not contain a certificate to the effect that the house would be used as a principal private residence. As a result, stamp duty was charged at the rate applicable to an investor.

If the relevant certificate was omitted by mistake, the persons should contact the Revenue Commissioners and set out the full facts with a request to have the matter reviewed. However, if the house will not be used as a principal private residence by the persons in accordance with the legislation, there are no grounds on which a refund of stamp duty can be made.