stamp duty on new build

[john keating]

hello all

can someone tell me what the correct stamp duty i should be paying on a new build
i have purchased.

my understanding was

purchase price----------------------------------------375,000
less vat @ 13.5%------------------------------------330,396.47
stamp @ 1 %-------------------------------------------3303

my solicitor is saying

site cost-----------------------------------------------100,000
build cost----------------------------------------------275,000
build cost less vat@13.5%---------------------------242,290
stamp due 1% of site plus build less vat-------------3422

the reason i ask is my sister bought house in same estate and
she paid 3303. and prices for the estate are listed on property price registar
ex vat @ 330,396 but my solicitor is adamant he is correct.

thanks for help