From Revenue Website
Are there any special situations where a person who is not a first time buyer can avail of first time buyer relief?
Yes. There are ....particular situations where a person is deemed to be a first time buyer.
A spouse to a marriage the subject of a decree of judicial separation, a deed of separation, a decree of divorce or a decree of nullity in the case of the first acquisition of a house by the spouse following the separation or divorce provided that the spouse had, in relation to the former marital home,
not retained an interest in that home;
Immediately prior to the date of the decree of deed of separation is not beneficially entitled to an interest in a house other than the marital home;
At the date of the decree or deed of separation, the separated/former spouse must also be in occupation of the home which was occupied by both spouses prior to the separation or dissolution of marriage.
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