Stamp Duty Clawback

I know that there is a stamp duty clawback payable if a first time buyer rents out a property within the first 5 years after purchase. However is this the case if the first time buyer buys a property over the €317.5k threshold but doesn't pay stamp duty because the size is below the 125sq metre limit.
I suppose my question is does the clawback apply whatever the reason that stamp duty was not payable in the first place (cost of house/ Sq footage/new build)?
Thanks!

Yes.

the revenue will always find a way of taking your money !!

Marg said:

I suppose my question is does the clawback apply whatever the reason that stamp duty was not payable in the first place (cost of house/ Sq footage/new build)?

Click to expand...

Was discussed before, briefly. From what I remember...

The rule is that for an "Owner Occupier" buying a new build certified as under 125sqm SD is not payable.
So, when/if the property is rented the 125sqm exemption can no longer be claimed (no longer an OO) and SD clawback applies.
I still don't believe I've ever read/saw this in any Revenue document though.