Thanks callybags.
Does it make a difference if the property is the PPR of one of the owners?
i.e. where a property is the PPR of one owner but not another, is it subject to the tax or not?
My situation is rather messy! The property is owned jointly by five siblings and:
- one lives in it as their principal private residence;
- one has a different PPR that they own in Ireland;
- one lives abroad (renting) but is taxed in Ireland;
- one lives abroad (renting) and is taxed abroad;
- one lives abroad (owns PPR abroad) and is taxed abroad.