Can a married couple have different principal primary residence?

Mrs Eaux

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My husband and I moved to the country 2 years ago and started renting out our house in Dublin. His job has now moved him back to Dublin and he will be there for the next few years. We have decided that I and the kids will not move back to Dublin with him and we will try to see each other every weekend. So, he is moving back into our house in Dublin and will rent out a room. Question is then: will our Dublin house been seen as his PPR and therefore, can he rent out a room under the scheme? And is the house I am renting in the country been seen as my PPR? What will this mean if we decide to sell the Dublin house in a few years?
 
So, he is moving back into our house in Dublin and will rent out a room. Question is then: will our Dublin house been seen as his PPR and therefore, can he rent out a room under the scheme? And is the house I am renting in the country been seen as my PPR? What will this mean if we decide to sell the Dublin house in a few years?

The answers to these questions depend on your family's, and most particularly your husband' precise circumstances. There's no particular reason why a husband and wife can't have separate PPRs if this accurately and fairly reflects their situation, but you'd need to be careful nonetheless. As there are potentially huge sums riding on it, you'd be best off getting specialist tax and possibly legal advice.
 
I don't think that a husband and wife who are "living together" can have two PPRs for CGT purposes.

They can elect which property is their PPR based on the facts.

If he resides in the Dublin property 5 days per week and down the County 2 days then it could be argued that the Dublin property is his PPR. So he is ok for CGT and rent a room.

So you might get out on your half for CGT but your half of the rent could be taxable Unless you can argue that you spend the greater part of your time in Dublin.
 
I would could the country house as the PPR, of which a couple can only have one.

How far from Dublin, this is a hard decision for a family. I have a sibling who dies this commute, but gets off lunchtime on Fridays etc. Works late other evenings.
 
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