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Dwelling house Relief (DWR)

Posted 15/11/2016

DWR will be subject to significant change in the Finance Act 2016. Changes were introduced at Committee Stage (pages 34-37) and may be subject to further amendment.

At present it is possible for a person to allow another person to live in a dwelling that they own for three years without living there themselves and then to give them the property free from CAT. This will no longer apply after the Finance Act, 2016 has come into effect.

With very limited exceptions, the relief will be limited to inheritances. There will be a new condition that the donor and the beneficiary / beneficiaries all live in the dwelling at the same time at the date of the inheritance, with limited exceptions due to illness.

Probate Office requirements

Please note, when lodging an application for a Grant of Representation (Probate, Administration Intestate, etc.) practitioners should lodge the original sworn oath and two ordinary copies instead of just one.

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