Holiday home in ireland bought as PPR?

A

Amygdala

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My mother is planning on moving and is interested in buying a place that is currently being used as a holiday home. She would like to purchase this as her PPR. She said the EA told her to check with her sollicitor about this so she did not enquire further. I was wondering is there any implications in someone buying a holiday home and using it as their PPR?
 
Well it's not new,so she will more than likely have to pay stamp duty.
 
I was thinking along the lines of if the place was built under a tax section can the place be then used as a PPR or some sort of "local clause" were a certain % of people without ties to the area can buy?
 
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