Stamp Duty Clawback - Query

18D

Registered User
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Recently volunteered and paid the stamp duty clawback (from owner occupier to investor stamp duty rates) to Revenue for letting my house while I was on a circa 1 year career break partly in Ireland and partly abroad. I was the principal primary resident of the house both before and after the career break. If house was let under rent-a-room scheme I would not be liable for clawback. So, if I asked tennants at the time to retrospectively confirm that they rented house on rent-a-room basis such that they were happy for me to use it as a principal primary resident, can I claim that I was principal private resident of the house and therefore ask for clawback amount to be returned? Thoughts would be appreciated.
 
Did you live in the house when you were in ireland on the career break? If not, then I don't see how you can legitimately claim that it was your PPR during that period.

See this thread for a general discussion on travelling and PPRs (but no answer unfort)
 
The rent-a-room scheme specifies that you must be in the house at the same time. You were abroad. Therefore you do not qualify.
"retrospective" assertions would be fraudulent and leave you open to prosecution