ARE THERE ANY OTHER EXEMPTIONS/RELIEFS APPLICABLE TO RESIDENTIAL PROPERTY?
Yes. A transfer to an Owner Occupier of a
new house/apartment where a Floor Area Certificate has been issued by the Department of the Environment and Local Government is exempt.
This is taken from the revenue website leaflet sd1.
My query is...
I am buying a property which has a Floor Area Certificate. Does this mean that I dont have to pay any stamp at all regardless of whether I am a FTB or not?
It is an apartment in a period property that has been renovated. It has just been completed, although some remain unfinished. This is the first occupation as they did not exist before. I assume the the apartment is considered 'new' as it didnt exist before and this is why it has been given a floor area certificate.