Selling shares of my house to FTB friend

Hi ,

I fully own my appartment now , and want to sell 50% of it to FTB friend , do my friend has to pay stamp duty on his purchase ? He is going to live in it as his PPR.
If I go and buy another house , Sure I have to pay stamp duty on this house , but how revenue will look at my original appartment ? Do I have to pay any CGT or I would be subject to any taxes ?

Your feedback is greatly appreciated
Hak.

If the 50% is worth €317,500 or less (i.e. the house is worth under €635,000) there will be no stamp duty.

If you sell your current home to buy another property to live in there would be no CGT or other taxes.

Sarah

www.rea.ie