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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

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 (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
  • the house was your main home for the previous three years
  • and 
  • 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

Published: 30 September 2024 Print this page

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