Michael Healy-Rae (Kerry South, Independent)
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Question 99: To ask the Minister for Finance his plans to reintroduce the excise duty rebate (details supplied) to coach operators; and if he will make a statement on the matter. [10482/11]

Michael Noonan (Limerick City, Fine Gael)
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A derogation under EU Directive 2003/96 on Energy Taxation allowed the application of a reduced rate of Mineral Oil Tax to fuel used for the purposes of certain road passenger services. That derogation has expired and the arrangement was, therefore, terminated by the Finance Act 2008. It would not be possible, having regard to the relevant provisions of EU law, to re-introduce a scheme of that nature for those services.

Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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Question 100: To ask the Minister for Finance, further to Parliamentary Question No. 47 of 21 April 2011 wherein he stated that section 64, Finance Act 2011 removes the exemption on a conveyance of property by or to a housing authority or the Affordable Homes Partnership, if he will confirm the accuracy of his reply; and if he will make a statement on the matter. [10497/11]

Michael Noonan (Limerick City, Fine Gael)
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My officials have informed me there was an inaccuracy in the reply to the earlier question. I apologise to the Deputy for any inconvenience or confusion this may have caused. Section 106B Stamp Duty Consolidation Act 1999 previously provided for a stamp duty exemption on a conveyance of property either by or to a housing authority or the Affordable Homes Partnership.

This section was amended by section 64 Finance Act 2011, which removes the Stamp Duty exemption on a conveyance of property by a housing authority or the Affordable Homes Partnership but provides that the maximum duty on an instrument effecting such a transfer shall be €100. However, Stamp Duty continues not to be chargeable on a conveyance of property to a housing authority or the Affordable Homes Partnership.