Officials from the tax office are poring over stamp duty returns to see who is due a refund, Finance Minister [broken link removed] told [broken link removed]'s [broken link removed] in a Dail reply.
He added: "There is a significant amount of work involved in identifying individuals who bought in 2013 and who are entitled to the exemption.
"When this is completed, Revenue will write to these individuals and will provide advice on what action should be taken where the individual confirms that s/he qualifies for the exemption and wishes to claim it, so that s/he may receive a refund of LPT (local property tax) paid for 2013 or 2014."
A Revenue spokeswoman said it was making good progress identifying people eligible for a refund and would write to them. She added that a "small number of refunds have been made on foot of contact from property owner" but conceded that the majority of people had yet to get a refund.