Sorry to dig up an old thread, but the following was in the Irish Times recently (). Maybe in error though as I can't find anything else about this on the net.
>>A further 10,000 were exempt due to a separate special provision which effectively meant that anyone buying a home in 2013 did not have to pay the tax.
This was originally introduced for first-time buyers only but was extended subsequently to anyone buying a house in 2013 as a primary residence. This exemption – applying to those who bought in that year – will now continue until the end of October 2019.