Exemption for a dwelling house

Qualifying conditions for a gift on, or 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 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
  • the house was your main home for the previous three years
  • you do not own, or have an interest in, any other house.

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