Stamp Duty question for buying a new house

[RMCF]

Could someone clear this up for me?

If I am a houseowner and want to move and buy another house, am I exempt from paying stamp duty on a new build?

I know that if I buy a 2nd hand house then I will have to pay it, but does the fact that I have already owned a house exclude me from getting stamp duty exemption on a new build?

 

[pudds]

Some new builds if under a certain size used to be exempt from stamp duty for owner occupiers and I assume still are....have a look here.

[broken link removed]

For Owner occupiers the following rules apply:
- On a property where the floor area is less than 125 sq. metres - No stamp duty
- On a property where the floor area is greater than 125 sq. metres, stamp duty is payable at the following rates, but is based on the greater of either the site value or 25% of the VAT exclusive purchase price:

but check with Revenue if this info is still valid today.