P J Sheehan (Cork South West, Fine Gael)
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Question 110: To ask the Minister for Finance, further to Parliamentary Question No. 183 of 4 December 2007, the support mechanisms he will put in place before 31 October 2008 to replace the excise duty reliefs for public transport vehicles including those involved in school transport; and if he will make a statement on the matter. [24258/08]

John O'Mahony (Mayo, Fine Gael)
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Question 122: To ask the Minister for Finance the alternative mechanisms being put in place to replace the excise duty refund for public transport services which is being terminated on 31 October 2008; and if he will make a statement on the matter. [24434/08]

Olivia Mitchell (Dublin South, Fine Gael)
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Question 123: To ask the Minister for Finance the alternative to the excise refund on diesel planned to help public transport providers (details supplied); and if he will make a statement on the matter. [24437/08]

Richard Bruton (Dublin North Central, Fine Gael)
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Question 128: To ask the Minister for Finance if an alternative mechanism has been developed and confirmed as feasible to substitute for the loss in the excise duty refund for public transport services; if he has assessed the merits of a proposal put forward by the Coach Tourism and Transport Council which develops a scheme promoting positive gains in CO2 emissions; and if he will make a statement on the matter. [24778/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 110, 122, 123 and 128 together.

The 2003 EU Energy Tax Directive incorporated special derogations which allowed specific excise duty reliefs to be applied in a number of Member States. In the Irish context, these derogations allowed inter alia for reduced rates to apply to fuel used for public transport services which includes school transport services. While these derogations expired on 31 December 2006, Ireland, along with other Member States, sought retention of its derogations beyond that date. However the European Commission, who is the deciding authority, refused such requests.

The Finance Act 2008, as the Deputies are aware, consequently provided the legislative changes to withdraw the relief in respect of fuel used for public passenger transport vehicles. The relief will be withdrawn with effect from 1 November 2008 and the appropriate full excise rates will apply from that date. In the circumstances outlined above the question of reconsidering or deferring the withdrawal of the existing relief does not therefore arise. The Department of Transport and other relevant line Departments have, in conjunction with my Department, explored alternative mechanisms that might be used to direct Exchequer resources toward such services from that date, subject of course to compatibility with competition and EU State Aid requirements. While the matter is still being considered it is necessary however to stress, despite the claims being made otherwise, that introducing an alternative suitable mechanism is not a straightforward matter.

Joan Burton (Dublin West, Labour)
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Question 111: To ask the Minister for Finance the plans he has to amend stamp duty legislation whereby a person who buys a house jointly with another person, paying stamp duty in the process, and then at a later point buys out their co-owner's share in the property, must pay on the latter occasion further stamp duty on all or part of the value of the property; and if he will make a statement on the matter. [24275/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Where a joint owner of a property conveys his or her interest in that property to the other joint owner, Stamp Duty arises in the normal way on that transaction. The payment of Stamp Duty on the original conveyance of the property to the joint owners has no effect on a subsequent transaction.