Exemption for a dwelling house

Qualifying conditions for a gift after 25 December 2016

You will be exempt from Capital Acquisitions Tax (CAT) on receipt of a gift of a dwelling house if, at the date of the gift:

  • you are a dependent relative of the person making the gift (or of their spouse or civil partner) because you are:
    • unable to maintain yourself due to being permanently and totally incapacitated by mental or physical infirmity
    • or
    • aged 65 years or over at the date of the gift
  • you lived in the house as your only, or main home for the previous three years
  • you do not own, or have an interest in, any other house
  • and
  • the house continues to be your only, or main, home for six years after the date of the gift. This does not apply if you: 
    • are aged 65 years or over at the date of the gift
    • or
    • are required to live elsewhere because of mental or physical infirmity, and this is certified by a doctor.

Note

You must have occupied the house during the three years prior to the gift. However, if you ceased to occupy the house because of mental or physical infirmity you will be treated as occupying the house during that absence.

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

Published: 30 July 2026 Print this page

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