Dwelling House CAT Relief

Hi,

If you inherit a house, you can be exempt from paying CAT if you meet the Dwelling House Relief rules.

One of these rules states:
"The recipient has been living in the home for the 3 years immediately proceeding the transfer"

What if the recipient was 4 months short, is there any chance revenue would be lenient?

Thanks.

Revenue generally don't do lenient when it comes to capital taxes reliefs and exemptions.

It might be worth your while getting legal or other professional advice in case there's a possible workaround.