The Revenue has published a guide to the new stamp duty regime for first-time buyers, as introduced by the Finance (No. 2) Act, 2007. The guide explains the new provisions and contains the Form(s) of Declaration which buyers must complete in order to:
(a) claim the exemption or
(b) obtain a repayment of stamp duty already paid and permitted to be reclaimed under the Act.
To access the Revenue leaflet see www.revenue.ie/leaflets/ftb_stampdutyguide.doc