Stamp Duty exemption on site for housing need

Hi All
This is the scenario. Mr A lives in Naas and bought his own house 4 years ago claiming first time buyers owner occupier relief. Mr A is now changing job and moving home to Ennis. His father is giving him a site to build his own house.

Q1 : Will Mr A qualify for stamp duty exemption again?
Q2 : Will his father have to pay capital gains tax on the deemed disposal of the site?

Any thoughts?

From Revenue website

The transfer of a site from a parent to child is exempt from stamp duty where the site transfer is for the purpose of constructing a house which will be the child’s main residence. Under the Finance Act 2008, the threshold for the site value in relation to this relief has been increased from €254,000 to €500,000 for instruments executed on or after 5 December 2007. The area of the site must be less than .4047 hectare (1 acre) exclusive of the area occupied by the house itself.

mf