A1(i). New House/Apartment (Floor area not less than 38 sq. m and not exceeding 125 sq. m) with contract for a completed house/apartment with a Floor Area Compliance Certificate (FACC) under the provisions of Section 91A, Stamp Duties Consolidation Act, 1999.
The relief below does not apply if the FACC has not issued in respect of the property as at the date of execution of the instrument.
First Time Buyer (Owner Occupier) - Stamp Duty not liable.
As your client is an Owner Occupier, please read the important section on clawback.
Instrument
Conveyance with FACC
Lease with FACC
