# How long do I have to live in house for PPR after living abroad



## Saoirse (28 Aug 2014)

I have been living abroad for the last 3 years working. I have my PPR in Ireland which I have rented for 3 years and would like to continue to do until it is sold. 

As I understand it I have to live in the house again before the sale is agreed in order to avoid CGT on the portion of the time the house has been rented.

Does anyone know how long I will have to return to the house for before the sale in order to get the PPR for the rental period.

As far as I can tell there is no specified period length.

All insights welcome.

Thanks in advance.


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## kmick (28 Aug 2014)

*2.3 What Happens if I Have to Work Away from Home?* 
If you are employed abroad and during that period your private residence is let out this will not affect the tax exemption *provided you occupy the property on your return* as your principal private residence. 
_The same rule applies subject to a maximum period of four years absence if you are prevented from occupying your residence due to local employment conditions._

[broken link removed]-

Looks like you need to be living there when you sell it. But note if you were forced to work abroad you dont eed to be living there (max 4 years). Although how you would prove that is tricky.


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## mandelbrot (28 Aug 2014)

Any period, so in theory as little as one day, but you'd need to be able to establish as fact that you did occupy it as your PPR again, so the period of time between when you move back in and when you sell it should easily satisfy the requirement.


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## Joe_90 (28 Aug 2014)

I've never actually done a CGT return in these circumstances but I would be concerned with Section 604 (6)


> Where the gain accrues from the disposal of a dwelling house or part of a dwelling house part of which is used exclusively for the purposes of a trade, business or profession, the gain shall be apportioned and subsections (2) to (5) shall apply in relation to the part of the gain apportioned to the part which is not exclusively used for those purposes.



I don't think that the section intended to provide relief for rental property!


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## ClubMan (28 Aug 2014)

The house was rented for 3 years so isn't that 3 years assessable for CGT on eventual sale regardless of how long it has been and will be lived in as a PPR? Or has that changed in recent years?


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## dereko1969 (28 Aug 2014)

I'm struggling to see how this squares with your other thread on keeping your tenants as long as possible in the house.
http://www.askaboutmoney.com/showthread.php?t=188865
Are you planning on selling the house from abroad, agree sale, kick tenants out, move in for 1 day and then claim it as your PPR?
If you're not tax resident or ordinarily resident here how will that work?


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## Zacchaos (28 Aug 2014)

The legislation provides for PPR relief when you have to work abroad (note that the four year limit only applies where you have to move somewhere else within Ireland).  I do not think that S 604 (6) sets out to take away the relief granted in S 604 (5) for having to live abroad.  

Take a look at this example from the Revenue Guidance notes to the legislation (Part 19 TCA):

On 1 April, 1985, an individual bought a house in Dublin for €50,000. It was her sole residence until 1 January, 1990 when she was required by her employer to work in the USA. Having let her house in Dublin, she worked in the USA until 30 June, 1992. On her return to Dublin on 1 July, 1992 she reoccupied the Dublin house as her sole residence. On 1 April, 1995 she was required to move to Shannon by her employer. Having let the Dublin house again, she moved to Shannon where she stayed in rental accommodation until 31 March, 1999. On her return to Dublin on 1 April, 1999 she once more reoccupied the Dublin home as her sole residence. With effect from 1 April, 2001, she was transferred permanently to Shannon where she bought a new house. Having initially let the Dublin house, she sold it on 1 October, 2002 for €250,000. The chargeable gain on the disposal is computed as follows — 

period of ownership 1/4/85 to 30/9/02 17.5 years
period of occupation —
1/4/85 to 31/12/89 (actual) 4 years
1/1/90 to 30/6/92 (deemed) 2 years
1/7/92 to 31/3/95 (actual) 2 years
1/4/95 to 31/3/99 (deemed) 4 years
1/4/99 to 31/3/01 (actual) 2 years
1/10/01 to 30/9/02 (deemed – last year) 1 year
Total 17 years

So - specifically references the property being let whilst working abroad but allows PPR for this period.

BTW, have you paid you NPPR??  Much in the news because of €3k being added on to arrears come Sep 1st


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## elcato (28 Aug 2014)

To the OP: Did your employer re-depoly you or did you just emigrate because there was no work in Ireland ? It's not clear from the post and I get the impression that the exemption is only if your employer requested you to move.


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## Saoirse (29 Aug 2014)

Thanks for all your contributions. 

To Elcato-this is a good point, I have only seen it termed as "moving abroad for work purposes". I went abroad to find work. This has of course changed my tax residence status also so will have to look at how that affects me too. 

To dereko1969: I am just starting to look at exit strategies so am information gathering at the moment. If it meant avoiding a significant CGT payment  I would give the tennants notice and move back into the house for a period of time if possible.


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## mandelbrot (29 Aug 2014)

Hold on, lets start at the start here - will you actually make a gain when you sell the house? I.e. when you sell it, will the proceeds less costs of sale exceed the original cost plus stamp duty & legal fees paid (indexed as appropriate)??


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## Zacchaos (29 Aug 2014)

Saoirse,

No relief if you chose to live abroad. Legislation says only applies to "offices or employments all of the duties of which were performed outside the state"... Means Irish employment where you're sent abroad. Elacto is correct.

Still curious about NPPR, if don't occupy your house, even though you don't own a second property the NPPR applied. People, especially those living abroad cracking up about it on the radio today. County Councils looking for 4k in arrears, 7k if it's not paid by end of August.


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## Saoirse (30 Aug 2014)

To Madlebrot: Yes a good profit will be made on the property despite the property burst as I built it on family land.

To Zacchaos: Have paid the NPPR to 2013, and property tax after that

Its a bummer about the relief-it wasnt like it was much of choice in the end-thanks to all


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## clueless (27 Feb 2015)

Sorry....I'm sure this is a stupid question. What is NPPR?


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## moneybox (27 Feb 2015)

clueless said:


> Sorry....I'm sure this is a stupid question. What is NPPR?



It no longer exists

https://nppr.ie/default.aspx


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## moneybox (27 Feb 2015)

If a person works abroad and doesn't qualify for CGT relief on their PPR for whatever reason, are they still entitled to the CGT relief for the years they lived in the house prior to the sale of the house on their return.


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## clueless (28 Feb 2015)

Oh right. Thanks. I thought you had to live in your house again for a set amount of time to prove that it was your PPR. I heard 3 months and I also heard 1 year.


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