Jimmy Deenihan (Kerry North, Fine Gael)
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Question 139: To ask the Minister for Finance when a tax refund will be made available to a person (details supplied) in County Kerry; and if he will make a statement on the matter. [18462/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been informed by the Revenue Commissioners that no claim for 2008 has been received for the person referred to in this case. All previous year repayment claims received have been dealt with. If the person wishes to make a claim for 2008, he or she may do so by forwarding the relevant details to: Office of the Revenue Commissioners, Government Offices, Spa Rd, Tralee, County Kerry.

Arthur Morgan (Louth, Sinn Fein)
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Question 140: To ask the Minister for Finance if stamp duty must be paid again when a married couple are divorced and the property is divided; his views on whether this is discriminatory; and if he will make a statement on the matter. [18463/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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When Stamp Duty relief for first-time purchasers was introduced in Finance (No. 2) Act 2000, the relief was also extended to spouses who, as a result of a judicial separation or divorce, left the family home to the other spouse and did not have an interest in any other property.

Also, a person whose marriage is the subject of a decree of divorce, judicial separation, nullity or a deed of separation can be treated as a first-time purchaser once and only once where the person buys another house to live in. It is a condition of the relief that the spouse or former spouse must occupy the former marital home as his or her only or main residence, following the granting of the decree or the making of the deed of separation, but he or she does not necessarily have to still occupy it at a time when the person, who originally left the marital home, purchases a new home. However, first-time purchaser Stamp Duty relief is denied to that person when, at the date of the decree or at the date the deed of separation is made, the person has an interest in another house/apartment apart from the former marital home.