Dwelling House Exemption

Oct 30, 2018

Earlier this month, we told you about a High Court case concerning the CAT dwelling house exemption where an individual inherited the family home along with an interest in four other properties and still met the conditions in order to qualify for the exemption. Revenue confirmed at a TALC meeting last week that they are awaiting the publication of the judgement on the case before they make their decision on whether to appeal the High Court decision. In the meantime and particularly in light of the upcoming CAT deadline (31 October or the 14 November if filing using ROS), Revenue confirmed that it is possible to make an “expression of doubt” in cases where a claim for dwelling house relief may potentially be impacted by the outcome of the case.