Brendan Griffin (Kerry South, Fine Gael)
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Question 72: To ask the Minister for Finance his views on a matter in relation to inheritance tax for a person (details supplied) in County Kerry; and if he will make a statement on the matter. [35727/12]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that there are no provisions which allow the offset of Stamp Duty against inheritance tax. If the person concerned wants further information on inheritance tax he should contact: Capital Acquisitions Tax Unit, South West Region, Revenue House, Blackpool, Cork. Phone: 021-6027069. Email: corkcatqueries@revenue.ie.