The Revenue Commissioners have said they expect a few thousand people will receive refunds in property tax.
In a statement this morning, the Commissioners referred to one clause on exemptions in the Local Property Tax legislation which, they said, clearly intended to apply to first time buyers.
The Commissioners have accepted, however, that read literally, the exemption benefits any buyer, not just a first time buyer.
The result is that a person who purchases a second hand house and occupies it as a sole or main residence is entitled to the exemption regardless of the fact that they are not a first time buyer.
The Revenue Commissioners said they would be writing to people affected as soon as possible, advising them that they may qualify for an exemption.
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