Leo Varadkar (Dublin West, Fine Gael)
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Question 131: To ask the Minister for Finance the amount refunded to date in 2010 to car dealers in respect of the car scrappage scheme; the amount still owed to car dealers in respect of same; and if he will make a statement on the matter. [16455/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that over 4,500 claims have been processed under the car scrappage scheme up to 23rd April 2010. Refunds of VRT amounting to approx €6.5 million were made to car dealers in respect of these claims. There is currently no backlog of scrappage claims. Around 80 – 100 claims are being received per day at present and these are being processed on receipt or within a maximum of 3 working days.

Mary Upton (Dublin South Central, Labour)
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Question 132: To ask the Minister for Finance if a person (details supplied) in County Dublin will be liable for stamp duty if they purchase a house in County Dublin, though they have not owned a home in this country previously; and if he will make a statement on the matter. [16489/10]

Lucinda Creighton (Dublin South East, Fine Gael)
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Question 143: To ask the Minister for Finance if a couple are classed as first time buyers for the purpose of stamp duty here if they jointly owned a house in Northern Ireland in the past; and if he will make a statement on the matter. [16808/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 132 and 143 together.

I am informed by the Revenue Commissioners that Section 92B of the Stamp Duties Consolidation Act 1999 provides for an exemption from Stamp Duty where a house is purchased by a first time buyer. A person will not qualify for the exemption if he or she has previously purchased a house either within or outside of Ireland. From the details supplied by Deputy Upton, while the person has not previously purchased a house in Ireland, the person did previously purchase a house outside of Ireland. In these circumstances the person is not entitled to avail of the first time buyer exemption in relation to a subsequent purchase of a house in Ireland. However, the person may be entitled to avail of an exemption or relief from Stamp Duty if the house being purchased is newly built.

Section 91A of the Stamp Duties Consolidation Act 1999 provides for an exemption from Stamp Duty where a new house, with a floor area not exceeding 125 square metres, is purchased by a non-first time buyer for occupation as his/her principal place of residence. Section 92 of the Stamp Duties Consolidation Act 1999 provides for a relief from Stamp Duty where a new house, with a floor area exceeding 125 square metres, is purchased by a non-first time buyer for occupation as his/her principal place of residence. Where this relief applies, Stamp Duty is chargeable, at the residential property rates, on the greater of (a) the consideration paid for the site or (b) 25% of the aggregate of the consideration paid for the site and the building costs. The residential property rates of Stamp Duty are set out in the following table.

Table: Rates of Stamp Duty on residential property

Transactions, where the consideration (or the aggregate consideration) does not exceed €127,000, are exempt from Stamp Duty