I have reopened the Early Retirement Scheme until 30 October 2009 with a view to accepting as many as possible of those applications that were completed or close to completion at the time entry to the scheme was suspended on 14 October 2008. In processing these applications, my Department will give priority to those applications which have leases or deeds of transfer stamped by the Revenue Commissioners before 14 October 2008. After that, and subject to the funds available, priority will be determined by reference to the date on which the lease or deed of transfer was stamped.