Jimmy Deenihan (Kerry North, Fine Gael)
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Question 107: To ask the Minister for Finance the commencement date of the Government levy on cheque books; the revenue that has been collected since its inception; the purpose of same; and if he will make a statement on the matter. [32140/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Stamp duty exists on cheques in order to provide Exchequer revenue. The stamp duty on cheques predates the founding of the State and it was a feature of the Stamp Act 1891 which consolidated all existing stamp duty provisions. The yield from the duty on cheques, which also includes bills of exchange, promissory notes and drafts, in the 10 years 1999 to 2008 inclusive, was €160.8 million. Figures for earlier years can be obtained if required. However, the specific information is not readily available and could not be obtained without conducting a protracted investigation of the Revenue Commissioners' records.