Marriage and its implications on Owner Occupied PPR

[Pepper]

I bought an apartment in March 2003 - as an owner occupier i didn't pay any stamp duty.
I moved into my boyfriends house following our marriage in April 2006.

The house and apartment and both our jobs are in county Laois and within a 25 mile radius from each other. (ie we could easily live in either residence)

What is the definition of a PPR, and how can I maintain the apartment as my PPR. Is it possible for a married couple to have two separate PPRs.

I plan to leave the apaprtment idle until march 2007 and then rent it for the last 12 months of my 5 year owner occupier period.

Does this make sense, or is there a better option?

 

[Amygdala]

As far as I understand PPR is defined as period of ownership=period of residence. There is an exception that if the property is empty 12 months prior to selling the revenue will consider this as full occupation for the period of ownership.

 

[Ned_ie]

Unfortunately, any letting of the property within a 5 year period of acquisition will result in the SD being clawed back unless of course the proeprty is let under the rent a room scheme.