1. New and previously unused residential properties purchased from a builder or a property developer between 01/01/2013 and 31/10/2016
New and previously unused properties that are purchased from a builder or developer between 1 January 2013 and 31 October 2016 will be exempt until the end of 2016. The property must be purchased from a builder or a property developer who constructed the property, or who arranged to have it constructed, as part of a trade carried on by that person.