“…It has been shown that the sensing properties of tin oxide based materials can be improved by sensitization with noble metals, and in spite of intensive investigation, the sensing mechanism is still not well understood [1]. The main difficulty is that the effect of the promoter material depends on the material preparation procedure, deposition method and post-processing treatment [2][3][4][5][6]. Additionally, it was recognized that the development of new materials, according to more and more demanding market expectations, cannot be limited to phenomenological investigations but has to be completed by systematic, direct spectroscopic measurements (EPR, Mössbauer, IR) [7][8][9][10][11].…”