Alan Shatter
Ceist:383 Mr. Shatter asked the Minister for Finance the reason spouses who separate by agreement in the context of concluding a deed of separation are not exempt from the anti-speculative tax if they buy a new home for themselves while the other spouse remains resident in the original family home in view of the fact that when a spouse who buys a new home in the same circumstances following a decree of judicial separation or divorce is exempt; and if he will address this anomaly which imposes a penalty for separation by agreement in the next Finance Bill. [23998/00]