Did I overpay stamp duty on investment property

Investment property bought off the plans (NEW BUILD) in Jan 2004 for 254,000 Solicitor charged me stamp duty according to her calculations:

"Stamp duty at 4% of €231,339.74, Being the purchase price net of VAT = €9254.00"

Should she have charged me 4 % of (€254,000 - 13.5% which is €219,710) = stamp duty of €8,788

??
thanks....

Did you ask your solicitor? They may still have the original contracts/building agreements and they can have a look. It may have been that the site contract was not vatable but the BA was or something like that.