Just got this from the Revenue site:
"
Are there any special situations where a person who is not a first time buyer can avail of first time buyer relief?
Yes. There are two particular situations where a person is deemed to be a first time buyer.
(a) The
trustees of a trust (to which section 189A of the Taxes Consolidation Act 1997 applies), whose trust funds are raised by
public subscriptions for the benefit of permanently incapacitated persons, in respect of the first house(s) bought after the establishment of the trust, for occupation by the beneficiary or if more than one, each of the beneficiaries.
(b) A
spouse to a marriage the subject of a decree of
judicial separation, a
deed of separation, a decree of
divorce or a decree of
nullity in the case of the first acquisition of a house by the spouse following the separation or divorce provided that the spouse had, in relation to the former marital home,
- left that home;
- not retained an interest in that home;
whose separated/former spouse continues to occupy that home, which home was occupied by both spouses prior to the separation or dissolution of the marriage."
So it appears that there situations where FTB relief can be claimed if one of the parties previously owned a house!!