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Exemption for a dwelling house

  1. Overview
  2. Qualifying conditions for inheritance on, or after, 25 December 2016
  3. Qualifying conditions for a gift on, or after, 25 December 2016
  4. Qualifying conditions for a gift or an inheritance before 25 December 2016
  5. How to claim the exemption
  6. Withdrawal or clawback of the exemption

How to claim the exemption

To claim the Exemption for dwelling house, you need to file a CAT return Form IT38 online. You must file the return through myAccount or Revenue Online Service (ROS).

Next: Withdrawal or clawback of the exemption

Published: 26 June 2023 Print this page

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