105 Deputy Róisín Shortall asked the Tánaiste and Minister for Finance if the proposals contained in budget 2008 relating to the claw-back of stamp duty by first time buyers who cease to be owner-occupiers within two years of claiming relief or exemption for first-time buyers applies to first-time buyers who rented out their property before budget day; if a back dating of the proposal will be applied; the way a first time buyer who rents their property who availed of a lower stamp duty rate as opposed to a total exemption is treated if they have rented their property before the applicable cut-off date; and if he will make a statement on the matter. [34776/07]

Summary

105 Deputy Róisín Shortall asked the Tánaiste and Minister for Finance if the proposals contained in budget 2008 relating to the claw-back of stamp duty by first time buyers who cease to be owner-occupiers within two years of claiming relief or exemption for first-time buyers applies to first-time buyers who rented out their property before budget day; if a back dating of the proposal will be applied; the way a first time buyer who rents their property who availed of a lower stamp duty rate as opposed to a total exemption is treated if they have rented their property before the applicable cut-off date; and if he will make a statement on the matter. [34776/07]

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• Tax Code.

  xml · EN · 13 December 2007

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