Terence Flanagan (Dublin North East, Fine Gael)
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Question 142: To ask the Minister for Finance if homeowners who trade down their home in order to reduce their debt as recommended in the mortgage arrears and personal debt group's final report will be subject to the current rates of stamp duty; and if he will make a statement on the matter. [44047/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Stamp Duty like all other sources of Government revenue, is a matter for review during the annual budgetary process and the Deputy is aware it is not customary to comment on possible changes in advance of the Budget. The current legislation on stamp duty provides no special relief for trade downs.