LPT exemption info from Revenue
I have had an interesting conversation with Revenue re exemptions for LPT. They are insisting that any person who bought a property in 2013 is exempt from LPT until 2017 (or more specifically end of 2016) - there is no requirement for the purchaser to be a first time buyer.
The property must be your PPR and you must not own other properties.
This contradicts the information on the Revenue website. When I challenged them on this point they conferred with a manager and restated that any property bought in 2013 (irrespective of first time buyer status), that is a PPR and the only property owned by the individual, is exempt from LPT until 2017. The contradiction with the website info was raised by me - the reply was that this was "a new thing" and that the website might not yet be updated.
I asked for this in writing. It couldn't be provided but the person on the line gave me their full name and stated that the call is being recorded and that all the information was verified by a manager.