Stamp duty on a house that is not completed.

I was on myhome.ie earlier enquiring about stamp duty rates on new homes and read the following

Stamp Duty Rates on New Homes:

Other Buyers:
For all other owner-occupiers* the stamp duty rate on new homes depends on the floor area of the property. There is no stamp duty on new homes for owner-occupiers if the floor area is less than 125 sq metres.
*An owner-occupier is a buyer who is buying the property to live in as their sole residence.
Other owner-occupying purchasers of new residential property over 125m2 are liable to stamp duty on the greater of the site value or 25% of the property value (excluding VAT) at the standard rates, thresholds and exemption.

I am considering putting an offer in on a house that is almost 3000sq feet. At present the couple who built the house are living in it. There are two rooms in the house that have yet to be completed (They need to have insulations slabs put up and painted etc). However the rest of the house is completed and has been for the last two years.

My question is. Is this house still considered a new build or would it be considered second hand?

Thanks.

its second hand. There are people living in it as their PPR. So it couldn't be considered new build. Its not like they are even flipping it.