Richard Bruton (Dublin North Central, Fine Gael)
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Question 161: To ask the Minister for Finance if his attention has been drawn to the fact that property transfers between partners who have been living together for years and have children are subject to stamp duty and this can give rise to significant hardship such as when one partner seeks to buy out the share of another partner or transfer a share in the family home; his views on an exemption from this stamp duty charge for partners who have been together for a certain minimum period; and if he will make a statement on the matter. [13199/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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When a particular stamp duty relief for first-time purchasers was introduced into the tax code in the Finance (No. 2) Act 2000, the relief was also extended to spouses in certain circumstances, who, as a result of a judicial separation or divorce, left the family home to their other spouse and did not have an interest in any other property. As unmarried cohabiting couples cannot benefit from a judicial separation or divorce, the existing provisions cannot be extended to include them. As regards introducing a new provision to allow first-time purchaser status to cohabiting couples, I have no plans to introduce such an arrangement. At this point, it would be unwise to change the tax code with regard to cohabiting couples in advance of developments in other relevant areas of public policy, for example, in the area of legal recognition of relationships other than married relationships.