Seán Fleming (Laois-Offaly, Fianna Fail)
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Question 165: To ask the Minister for Finance if a person (details supplied) in County Laois can obtain the exemptions in respect of stamp duty and mortgage interest relief as a first time buyer in respect of a house purchase even though the individual would have previously been involved in the joint purchase of a house but has actually never lived in the house and took their name off the house without ever taking up residence in it; and if he will make a statement on the matter. [21844/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that the exemption in respect of stamp duty — first time purchaser relief, will apply to a person who, has not, either individually or jointly with any other person previously purchased another dwelling house or apartment. Based on the information provided by the Deputy, first time purchaser relief would appear not to apply, as the person concerned has previously been involved in the joint purchase of a house.

In the circumstances outlined by the Deputy, the person concerned is eligible for mortgage interest relief as a first time buyer. Revenue is responsible for administration of the Tax Relief at Source and will be making contact with the person concerned regarding the arrangements for getting the relief.