Marriage & 2 houses

[millieforbes]

I was thinking about the exemption for relatives...

7. Where a residence is occupied rent-free by a relative of the owner and the owner resides on the same property or within two kilometres of .the residence in question

I guess you are more than 2km away though so this won't apply. i wonder what is the logic behind the 2km?

 

[Greta]

Greta - the legislation re NPPR -the Local Govnt Charges Act- states that one is exempt from NPPR on the property which is " the sole or main residence." That suggests that PPR is one's main residence.

But you state that one can declare a property as PPR even if one uses it just "sometimes"

I can understand living in a place only sometimes can still be one's PPR if one is travelling around and staying in many different places on business or a very long vacation.
But if one is staying in one place ,say 90% in Cork and 10% in Sligo can one really claim that the Sligo property is one's PPR ?

I'm not arguing -just seeking source of your definition/explanation of PPR.

I was reading the Revenue guidance on what's a PPR for the purposes of capital gains tax, there doesn't seem to be much specifics as to what is PPR for NPPR charge purposes, so I presume it's the same though who knows...

There is no clear cut rule to determine which residence is PPR if a person has more than one residence available to them, so an election is useful. Otherwise the Revenue can look at various facts such as which address was used for correspondence and lots of others, the length of time spent at each address is only one of many facts.

 

[xpresso]

I was thinking about the exemption for relatives...

7. Where a residence is occupied rent-free by a relative of the owner and the owner resides on the same property or within two kilometres of .the residence in question

I guess you are more than 2km away though so this won't apply. i wonder what is the logic behind the 2km?

Logic and taxes dont go together.. 2km is nothing.