Finance Certificates
The following certification applies to the residential property aspect of a transaction. There is no change in the certification which applies to non-residential property.
1. 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.
Certificate A
"It is hereby certified that the consideration (other than rent) for the sale/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."
2. 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.
Certificate B
"It is hereby certified that the consideration (other than rent) for the sale/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 consideration (other than rent) would have been attributable to residential property."
3. 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.
Certificate C
"It is hereby certified that the consideration (other than rent) for the sale/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).