Andrew Doyle (Wicklow, Fine Gael)
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Question 143: To ask the Tánaiste and Minister for Finance the proposals he has to deal with the anomaly that exists for the first time site buyers who are ineligible to avail of stamp duty exemptions; and if he proposes to rectify this anomaly in the Finance Act 2008. [29501/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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First-time buyers are exempt from stamp duty when purchasing either new or second-hand residential properties.

However, the purchase of land, which is not connected with a contract to build a house, attracts stamp duty at normal non-residential rates, regardless of the status of the purchaser. This is a long-standing provision and recognises the fact that land is bought and sold for a variety of reasons.

As the Deputy will be aware, it is a long-standing tradition that the Minister for Finance does not comment on possible tax changes in the run-up to the Budget.

Ciarán Cuffe (Dún Laoghaire, Green Party)
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Question 147: To ask the Tánaiste and Minister for Finance if, with regard to tenants' liability for stamp duty, he plans to increase the exemption limit of €19,050 per annum to take account of rising rents; and if he will make a statement on the matter. [29556/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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As the Deputy will be aware, it is a long-standing tradition that the Minister for Finance does not comment on possible tax changes in the run-up to the Budget.

Ciarán Cuffe (Dún Laoghaire, Green Party)
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Question 148: To ask the Tánaiste and Minister for Finance if, with regard to the rent relief scheme, he plans to increase the amount of relief available to tenants; and if he will make a statement on the matter. [29557/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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It is a long-standing practice of the Minister for Finance not to comment in advance of the Budget on any tax or expenditure matters that might be the subject of Budget decisions.