Thanks for the reply, do you have a reference for this. I can't find anything that specifically states this on the revenue website. The exemption I've quoted above is Exemption A (section 9 of the LPT act). This is the contents of the act:
"9.— Notwithstanding that a residential property of the type referred to in section 6 is sold at any time in the period beginning on 1 January 2013 and ending on 31 October 2016, the property shall not be a relevant residential property in respect of any liability date occurring in the period following the first sale of the property and ending on 31 October 2016."
This makes no mention of occupying the house as a sole main residence. The exemption in section 8 of the act does require it to be a main residence.