Sub Section 5.2 says that, ‘A residential property won’t be deemed to be a relevant residential property where the property has been vacated by the liable person for a period less than 12 months.’
“It doesn’t specify if that period is one day, or one hour – it just says less than 12 months – and where a GP is satisfied that that person is unlikely to resume occupation of that property, provided that the property is not occupied by another person.
It’s an interpretation of this section, because it’s very loose, because the rest of the section is in terms of a person who has a long term mental or physical infirmity, which is Section 5.2A Sub Section 1, but there’s no link between Sub Section 1 and Sub Section 2 – so you can read Sub Section 2 in its entirety as a stand-alone sub section.3
So, therefore, if somebody sells their property tomorrow and goes to their doctor and says, ‘I’ve sold my property, I’ve given my keys to them, I’ve got the money in my bank account, I’m never going to live there again.’ – and their doctor is satisfied that that is the case, and that the new owner hasn’t immediately resumed occupation of the property – say a couple of days’ grace, moving stuff out, or builders, or whatever, their GP, if they certify that that person won’t be resuming occupation, that person has complied with Section 5.2A, Sub Section 2, that the property is not going to be a relevant residential property and therefore, they are not liable for the tax.”
