Vol. 522 No. 3
97 Mr. G. Mitchell asked the Minister for Finance if he will extend the concessions on stamp duty to first-time buyers of second-hand houses to separated persons purchasing a second-hand house in view of the fact that they would receive a grant if buying a new house; and if he will make a statement on the matter. [18617/00]
Yesterday, I introduced an amendment during the Committee Stage of the Finance (No. 2) Bill, 2000, which provides that persons whose marriages have been dissolved or have judicial separations will be treated as first-time buyers for the purposes of stamp duty provided they no longer have an interest in the former marital home. If they have such an interest they will come within the owner occupier category for stamp duty purposes.
