Whats the problem? This is from Revenue web site.
Clawback
A clawback arises if rent is obtained from the letting of the house or apartment within a period of 2 years from the date of the conveyance or transfer, other than under rent a room arrangements. The clawback amounts to the difference between the higher stamp duty rates and the duty paid and it becomes payable on the date that rent is first received from the property. A clawback will not arise where the property is sold to an unrelated third party during the 2-year period.
Important Note: For instruments executed before 5 December 2007, to the extent that a dwelling house or apartment is rented out on or after 5 December 2007, it will not involve a clawback of the relief where this occurs in the third, fourth or fifth year of ownership.
The following form should be completed to notify the Revenue Commissioners of the receipt of rent.
Stamp Duty Clawback (PDF - 65KB)
Stamp Duty Clawback (MS Word - 31KB)
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