Buying house to live then rent

dodo

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My sis wants to buy a 2 nd hand house she is a FTB for around 350,000E , does she pay no stamp duty as a FTB , she wants to live in it for a few years then travel for a few years aswell before returning home for good, If she rents house out does she just pay tax on rent received and off set whatever comes with renting or will she have to pay 6% on top of the house value she pays for the house because it is now been rented ie when all goes throught
 
If she buys the house for between €317.5k and €381k then as a FTB of a 2nd hand home she'll pay 3% stamp duty.

If she rents it out within 5 years of buying it, she'll be liable to pay investor's stamp duty on the purchase price.
 
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