- The first residence should have been acquired for the purpose of own residence and used as such for the last 3 years.
- No other residential property should have been acquired ever before.
- The second property should be acquired between the 10th Oct 2017 and 1st Jan 2019.
- The sale and the purchase should be made within 1 year of each other, irrespective which comes first.
- Request for refund should be made within 6 months from the last contract.
- Maximum benefit €3010. (Duty paid on the first €86,000).
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