Stamp duty due on house rented out after 6 months?

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SimonM

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I bought a house in 2004 with the intention of living in it but rented it out about 6 months later. It has been rented out ever since. I have paid taxes on the rental income (form 12) but would not have paid any stamp duty at the time of purchase.

My understanding is that I probably owe stamp duty as I did not live in it for 5 years before renting out. Is this correct? Also, is there anyway I can find out how much I owe and when I would need to pay it? Will it be when I am selling the house?
 
Properties where the consideration paid was less than €127,000 were exempt from stamp duty for both categories of buyer - FTBs and others - as far as page 6 the document I've linked to below states.

Properties within the band €127,001 to €190,500 were exempt for FTBs and subject to 3% stamp for other buyers.

What was the consideration that you paid for the property?

Are you planning to sell/transfer ownership in the near future?

 
Thank you. I would be in the €190,501 - €254,000 band so that would be 4%, I believe.

I am currently saving for a deposit to buy a new home over the next two years and I am seriously considering selling the rented property. Will it come to light during the selling process that this stamp duty is owing or should I reach out to Revenue in advance to to make payment?
 
If you purchased in 2004, was the transaction completed on or after 2 Dec 2004?

There is some information here (last section) regarding potential clawbacks:
 
SimonM said:
I bought the house in 2003 and the transaction was completed on the 3rd of March 2003
Click to expand...

Assuming you were a first time buyer in 2003 and the stamp duty at that time for a house in the price band €190,501 to €254,000 was 3%, can you remember why your solicitor did not apply stamp duty at that rate to the transaction?
 
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