A3(i).New House/Apartment (Floor area not less than 38 sq. m and does not exceed 125 sq. m) with Unitary Contract for a 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
Note: Please note that Revenue confirm that where the total consideration recited in the instrument refers to a Unitary contract, the instrument can be certified that section 29 SDCA does not apply.