Inheritance Tax exemption

In relation to the clause for tax exemption for a dwelling house can anyone explain what 'beneficially entitled to' means?

I'm unclear if it relates to property the disposer already owns but isn't their main residence or if it is in relation to what they are being left in the particular will for example if they were left the main residence and another property.

Thank you, I'm totally confused.

Are you asking a very specific question here? As in, would there be an exemption if "they were left the main residence and another property."

The wording on the Revenue website is clear about a single property

"The recipient must not, at the date of the gift/inheritance, be beneficially entitled to any other dwelling- house or to any interest in any other dwelling- house. The Revenue's view is that a dwelling-house means a building or part of a building being used or which is suitable for use as a dwelling. "

If a recipient got two houses, Revenue might take the view that there was no hardship ( which is the point of the exemption) and say , pay any CAT due. I don't know - I have not come across that scenario.

mf