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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

Overview

You are exempt from Capital Acquisitions Tax (CAT) on the inheritance of a dwelling house if you satisfy certain conditions.

If you are a dependent relative, the exemption also applies to a gift of a dwelling house, where you satisfy certain conditions.

Next: Qualifying conditions for inheritance on, or after, 25 December 2016

Published: 15 August 2023 Print this page

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