Róisín Shortall (Dublin North West, Labour)
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Question 80: To ask the Tánaiste and Minister for Finance if there is a reason, other than budgetary, the reforms of residential stamp duty contained in budget 2008 did not include incentives to those owner occupiers who wish to trade down to a more manageable home; the consideration that is being given to such a policy change; if his attention has been drawn to the need to increase housing capacity and population density in Dublin city suburbs and that such an incentive has the potential to release thousands of under used family homes in established Dublin suburbs; and his views on such a policy change. [16815/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Stamp Duty changes that I announced in Budget 2008 introduced a complete reform of the Stamp Duty payable on residential property. The benefits of this reform accrue to all home purchasers who have a Stamp Duty liability, including those wishing to downsize.

Consolidating the physical growth of Dublin is a core objective of the National Spatial Strategy and the Regional Planning Guidelines for the Greater Dublin Area. This can best be achieved by increasing housing densities at appropriate locations in the metropolitan area, such as locations close to good public transport, while developing the population growth capacity of strategic locations in the hinterland of Dublin.

My colleague, the Minister for the Environment, Heritage and Local Government published, on 10 February 2008, draft Guidelines for Planning Authorities on Sustainable Residential Development in Urban Areas for a period of public consultation which closes on 6 May. These draft guidelines address the potential of in-fill development and the sub-division of dwellings to increase residential densities in cities and larger towns, and suggest that they should be promoted and facilitated by planning authorities subject to high quality design, preservation of open space, and other considerations. When finalised, these guidelines will replace the 1999 Residential Density Guidelines.

Leo Varadkar (Dublin West, Fine Gael)
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Question 81: To ask the Tánaiste and Minister for Finance the details of his efforts to complete a double taxation agreement with Egypt; and if he will make a statement on the matter. [16890/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that negotiations to conclude a Double Taxation Agreement with Egypt are in progress. A number of issues have still to be resolved, and this may take some time. However, the two sides are in contact with a view to making progress in relation to these remaining issues.