Definition of "New" house

Folks, What is the definition of a 'new' house? oasis states: "Owner-occupiers of new houses/apartments are exempt from stamp duty, provided that the area of the house or apartment does not exceed 125 sq. metres ..... The house or apartment must not have been occupied prior to its purchase" The girlfriend and I are both first time buyers and are looking at an apartment which is less than 125sq m which was bought off the plans by a guy. The apartment is just finished , no-one has lived there and he is selling. We want to buy together but both maintain our first time buyer status. since the place has never been lived in, is it in effect new, even though it has passed from the builder to this guy and then on to us? thanks

I think that the seller can apply for some sort of certificate of non occupancy from Revenue to prove that he never occupied it and then that will authenticate that it is a "new" house. Ask your solicitor.

but if he does this then the original purchaser should be liable to Stamp duty on the apartment as he was not a FTB owner occupier, and I doubt if he wants to pay a % in stamp duty, also could be liable for CGT as not his PPR, so I don't know whether he would be willing to get teh certificate of non-occupation,

ah but its under the 125sqm so he was exempt from stamp duty in the first place even if he wasnt a FTB.

Actually I think i've gotten the wrong end of the stick on this. If both myself and herslef had properties already, we'd be exempt on this one if its deemed to be 'new' and less than 125sqm.
BUt as its our first place, we'll be blowing our FTB status by buying this place , even if its not elegable for stamp duty if deemed to be 'new' and less than 125sqm.

Dundhoone said:

ah but its under the 125sqm so he was exempt from stamp duty in the first place even if he wasnt a FTB.

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This exemption only applies to owner occupiers. If he was an investor then SD would apply.