Finian McGrath (Dublin North Central, Independent)
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Question 184: To ask the Minister for Finance if he will examine and clarify a matter (details supplied). [3378/11]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that it contacted the taxpayer on the 21 January 2011 and advised him that no interest is due. The taxpayer in question is fully satisfied with the clarification.

Paul Kehoe (Wexford, Fine Gael)
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Question 185: To ask the Minister for Finance the current levies imposed on home heating oil and the rates of same; and if he will make a statement on the matter. [3386/11]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioner that there are two types of home heating oil: marked gas oil (MGO) and kerosene. Both fuels are marked and dyed to distinguish them from auto-diesel, which is subject to tax at a higher rate. MGO is liable to Mineral Oil Tax (excise duty) at a rate of €88.66 per 1,000 litres, and kerosene at a rate of €38.02 per 1,000 litres. Since 1 May 2010, these rates include a "carbon charge" component (based on a charge of €15 per tonne of CO2 emitted), which accounts for €41.30 of the MGO rate, and the entire kerosene rate.

These Mineral Oil Tax rates are well below the EU average rates of around €168 per 1,000 litres for MGO and €233 per 1,000 litres for kerosene.

All home heating oil is liable to VAT at 13.5%.

Maureen O'Sullivan (Dublin Central, Independent)
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Question 186: To ask the Minister for Finance if he will provide clarification on the way the proposed changes to stamp duty will affect a family (details supplied). [3391/11]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that the transitional arrangements only apply to instruments dated after 8 December 2010 and before 1 July 2011 solely in pursuance to a binding contract dated prior to 8 December 2010. In this case, as both the contract and deed are dated prior to 8 December 2010 - the Deed of Transfer is dated 2 December 2010 and the Contract is dated 12 November 2010 - the rates, reliefs and exemptions that apply will be those effective as at the date of the Deed of Transfer (2 December 2010), which were those effective prior to the changes brought in by the recent budget.