Richard Bruton (Dublin North Central, Fine Gael)
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Question 183: To ask the Tánaiste and Minister for Finance the number of residential property sales which were the subject of stamp duty in each month to date in 2007; the value of net receipts raised; and the estimated number of properties purchased by first-time buyers which occurred which are now stamp duty free as a result of the recent change in legislation. [30025/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the information requested by the Deputy in relation to numbers of residential property transfers and net receipts for residential property is as set out in the table, which reflects the position up to and including 30 September 2007:

Net receipts are provisional and subject to change. Any apparent discrepancies in the totals are due to rounding of constituent figures. The number of duty paid transactions in each month reflects the date on which they were stamped and do not necessarily reflect the month in which the property was purchased. The number of first-time buyer transactions exempt from stamp duty as a result of the Finance (No. 2) Act 2007, for the same period, is as follows:

Monthly numbers of Stamp Duty transactions generally are identified by reference to the month in which stamping occurs. However, the numbers of first-time buyer transactions attributed to individual months are subject to change, as applications for refunds under the Finance (No. 2) Act 2007 are revised from the month of application to the month in which the stamp duty was paid.