Stamp Duty Issue

hello,
i bought a 1/3 share of a house in 2003 off my parents and paid no stamp duty as i was a first time buyer. my parents are now gifting me the remaining 2/3 of the house. Am i now liable for Stamp Duty ? there is no cash exchanging hands at this time as i paid them the full amount in 2003.

Thanks

From revenue 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.

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Whether stamp duty is payable would depend on the value of the house.

You may also have a gift tax liability depending on whether you have used your group tax free threshold
There is a an exemption from this tax where the individual is gifted a house that he/she has occupied for the 3 years prior to the gift and the individual did not have an interest in any other property at the date of transfer

Your parents may also have a CGT liability on the deemed diposal of their interest in the property notwithstanding the fact that they will not receive any proceeds