joint ownership changeover to single ownership...SD implications?

[grimreaper]

A couple of years ago I purchased a property with my brother, we took out a joint mortgage with him as principal applicant,both of us were ftbs...I live in the US currently.The Legal documents are in his name.
He gets married later this year and is looking to purchase another home, I'm returning in Sep and wish to take sole ownership of the jointly owned property.I won't be increasing the mortgage amount (164000).
What are the stamp duty implications for me when taking over ownership,
also if he buys with his fiancee who will be first time buyer what % of SD will he be liable for on his next purchase?
Great site by the way

 

[Vanilla]

From the revenue.ie website:

What is the position where a person, who had obtained first time buyer relief on the joint purchase of a house with another first time buyer, subsequently acquires the other joint owners interest in the house? A person who obtained first time buyer relief on the purchase of an interest in a house would not be precluded from obtaining first time buyer relief on a subsequent purchase of another interest in the same house provided that person has not purchased another house or part of another house in the intervening period.

As for your brother, the stamp duty rate will depend on whether it is a new or secondhand house and the price of same etc