mortgage interest relief

If a person has lived abroad and sold their property to move to Ireland, even though they don't gain FTB status here re stamp duty, do they qualify as FTB for maximum mortgage interest relief?

If they have never received "FTB" rates of owner occupier mortgage interest relief in the past then yes as far as I know. If they have then they can still avail of whatever might remain of their 7 year "FTB" rate period.