stamp duty-full or partial clawback?

[midland muck]

Hi,
I own an apartment which is my PPR and has been since I purchased it 2 years ago. Also I was a FTB at the time of purchase. I will be getting married shortly and will be living in my future wife's house and this will be my PPR from here on in.

I intend to rent out my own apartment after this. I know there will be a SD clawback as I will not have been living in the apartment for 5 years. However I'm unsure about whether it would be the full SD amount or would the fact that I lived there for 2 years be taken into acccount, i.e. 2/5 of that amount. Also is the SD charged at the investor rate?

Any info much appreciated.

 

[asdfg]

SD will be charged at the investors rate that applied when you purchased the property. The fact that you lived in it for 2 years does not matter. You could have lived in it for 4 years and 11 months but clawback would still be applied.

By the way, it is payable within one month of the property being let.

 

[midland muck]

Thanks asdfg,
Where would I be able to find investor SD rates that would have applied 2 years ago. The apartment cost €235k.
I believe the SD rate applicable if purchsasing a property of this value today would be 4%. Has the investor rate changed in the last 2 years?