Exemption for a dwelling house

Qualifying conditions for a gift or an inheritance before 25 December 2016

If you received a gift or an inheritance of a dwelling house prior to 25 December 2016, it will be exempt from Capital Acquisitions Tax (CAT) if:

  • at the date of the gift or inheritance, it was your only or main home for the previous three years. Where the house was a gift:
    • any period of time the person making the gift lived in the house will not count towards the three years. This does not apply if the disponer depended on you because of ill health or old age (aged 55 years or over).
    • the house must have been owned by the disponer for the three years immediately before the date you received it
  • you did not own, or have an interest in, any other dwelling house at the date of the gift or inheritance
  • you continued to occupy the house as your only or main home for six years after the date of the gift or inheritance. This does not apply if you were:
    • aged 55 years or over at the date of the gift or the inheritance
    • required by reason of employment to live elsewhere
    • or
    • required to live elsewhere because of physical or mental infirmity, and this is certified by a doctor.

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