Stamp duty exemptions

[susanq]

I have a friend who owns a couple of houses in the Irish Republic and rents them out. She is resident (lodges) and works in the UK and is now considering buying a property here. Are there any exemptions to her having to pay the extra 3% stamp duty? She has lived here approx. 5 years and the new property will be her primary residence. Selling the properties in Ireland will leave her with a large negative equity. Any advice I could pass on to her would be appreciated.
Thanks.