Stamp Duty on site - 2 Questions

I am a FTB who is hoping to buy a site.

The site I am interested in has full planning permission in place for a 2,000 sqft dormer bungalow.

Question 1 - Does this site still count as non-residential even though there is full planning with it - and would a stamp duty rate of 9% therefore apply?

Question 2 - There is actually a derelict cottage on the site which I was going to demolish, but as far as I know, it technically could be refurbished and extended. As there is an existing property on the site, would this allow me to qualify for the residential stamp duty rates and therefore be exempt from stamp duty as a first time buyer?

Any advice would be really appreciated.

stamp duty rates are applicable to the site no matter what, payable in the month that you comeplete the purchase

If the house is derelict, think residential rates don't apply. At the date of purchase the property must be used or suitable to be used as a dwelling.

Thanks for your replies - just to let people know - I actually met with the auctioneer today to view the site and he confirmed that the residential rates will apply because there is an existing dwelling on the site.

Don't depend on an auctioneer for independent and authoritative tax advice!

Stamp rate will be as below for a site:

Price of property: Stamp Duty Rate:
€0 - €10,0000% 0%
€10,001 - €20,000 1%
€20,001 - €30,000 2%
€30,001 - €40,000 3%
€40,001 - €70,000 4%
€70,001 - €80,000 5%
€80,001 - €100,000 6%
€100,001 - €120,000 7%
€120,001 - €150,000 8%
€150,001+ 9%