Dwelling House Relief Exemption Clarification

Bagginsbilbo

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Hi folks

I have been reading the dwelling house Exemption rules on Revenues website however I cannot fully make sense of below but I think it may apply to a friend of mine who sold their primary residence and have moved into a relatives home, they had lived in their home for 5 years then sold that property and are now living in their relatives home for past year, they hope to avail of the dwelling house relief, if there relative passed within a year would they qualify (Relative is now terminally ill), see exact wording from Revenue below

‘’Where the dwelling house for which the exemption is claimed replaced another dwelling house within the 3-year prior occupation period, then this requirement will be met provided that the combined period of occupation of both properties comprises at least 3 years out of the 4 years immediately preceding the date of the inheritance. Any property which has been replaced by the dwelling house for which the exemption is claimed must have been owned by the disponer for the occupation of that property to count towards the required 3 years’’

Any clarification would be greatly appreciated
 
Last edited:
It's difficult to read your post, but I think you are confusing which of the parties the revenue guidance refers to.
 
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