C2. Second-hand House/Apartment
The amount of Stamp Duty payable and the Certificates for inclusion in the instrument depend on whether your client is an 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.
C2. Owner/Occupier (other than a First Time Buyer) /Investor Stamp Duty - Rates 2.
Where the consideration exceeds €127,000, Stamp Duty is calculated on the entire consideration at the appropriate rate.
Instrument (executed on/after 5th November 2007)