Second-hand House/Apartment with relief under Section 92B
Certificate 3B(Lease)
'It is hereby certified that section 53 (lease combined with building agreement for dwelling house/apartment) of the Stamp Duties Consolidation Act 1999 does not apply to this instrument.'
Certificate 5(FTB Second-hand property)
'It is hereby certified that this instrument gives effect to the purchase of a dwellinghouse/apartment and that Section 92B(3A) (residential proeprty first time purchaser relief) of the Stamp Duties Consolidation Act 1999 does not apply to this instrument.'
Certificate 6(First Time Purchaser)
'It is hereby certified that the purchaser/each of the purchasers is a first time purchaser as defined in Section 92B(1) (residential property first time purchaser relief) of the Stamp Duties Consolidation Act 1999.'
Certificate 7B(owner-occupier)
'It is hereby certified that the purchaser/one or more of the purchasers/a person or persons in right of the purchaser/a person or persons in right of one or more of the purchasers will occupy the dwellinghouse/ apartment as his/her/their only or principal place of residence for the period specified in section 92B(3)(b)(ii) (residential property first time purchaser relief) of the Stamp Duties Consolidation Act 1999, and that no person (other than a person who, while in such occupation, derives rent or payment in the nature of rent in consideration for the provision, on or after 6 April 2001, of furnished residential accommodation in part of the dwellinghouse/apartment concerned or other than by virtue of a title prior to that of the purchaser) will derive any rent or payment in the nature of rent for the use of the dwellinghouse/apartment or any part of it during that period.'
Certificate 8D (Residential property where the consideration for the sale (or for the part of that sale attributable to residential property) does not exceed €127,000 and the aggregate residential property transaction does not exceed €127,000.)
"It is hereby certified that the consideration (other than rent) for the lease is wholly/partly attributable to residential property and that the transaction effected by this instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value or the aggregate amount or value of the consideration which is attributable to residential property exceeds €127,000."
Certificate 8E (Residential property where the consideration (or part) for the sale attributable to residential property exceeds €127,000 and the sale is not part of a larger residential property transaction.)
"It is hereby certified that the consideration (other than rent) for the lease is wholly/partly attributable to residential property and that the transaction effected by this instrument does not form part of a larger transaction or of a series of transactions in respect of which, had there been a larger transaction or a series of transactions, the amount or value, or the aggregate amount or value, of the consideration (other than the consideration for the lease concerned which is wholly or partly attributable to residential property and other than rent) would have been wholly or partly attributable to residential property."
Certificate 8F (Residential property where the consideration (or part) for the sale attributable to residential property exceeds €127,000 and the sale is part of a larger residential property transaction.)
"It is hereby certified that the consideration (other than rent) for the lease is wholly/partly attributable to residential property and that the transaction effected by this instrument forms part of a larger transaction or of a series of transactions in respect of which the amount or value of the aggregate consideration (other than rent) which is attributable to residential property is €X " (insert aggregate amount).
