C1. Second-hand House/Apartment
First-time purchasers, as Owner/Occupiers, of new (greater than 125sq m) and second-hand houses/apartments will be eligible for stamp duty exemption for all instruments dated on or after the 31st March 2007.
The amount of Stamp Duty chargable and the Certificates for inclusion in the Instruments depend on whether your client is a First Time Buyer(Owner Occupier) or not. Only two rates of duty apply to purchases of Second-Hand property - First Time Buyer and Full Rate.
C1. Prior to the 31st March 2007 - First Time Buyer(Owner Occupier) Stamp Duty - Rates 1.
For instruments dated on or after 2nd December 2004 and before 31st March 2007 and where the consideration exceeds €317,500 Stamp Duty is calculated on the entire consideration at the appropriate rate.
As your client is Owner Occupier, please read the important section on clawback.
Instrument (executed on/after 5th November 2007)