Hello,
First tiem poster here looking for some guidance..........
From the revenues web site for Tax Exemption for a Dwelling House CAT 10 it states in part B that “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”.
I am looking for exemption because a house I have inherited from my late mother is in disrepair and not suitable for use as a dwelling. Am I correct in this assumption?
Background: I have inherited 2 houses from my late mother and I am dealing with the legal stuff at the moment. I am living in 1 of the houses with my partner and child for the past 10 years so if this was the only house I would be exempt from tax on it. The second house has been vacant for the past 6 years and has fallen into disrepair. It is an old house that has never been modernised. 4 years ago we did some remedial works which included ripping out fittings and removing the crumbling plaster on the walls. The whole house has dampness issues and major work needs to be done on the basement to waterproof it. The only bathroom is an extension to the rear of the property and has dampness issues due to a crumbling floor and it also has an asbestos roof. We were told by an engineer that the bathroom structure needs to be knocked. There is also no dividing wall in the attic between the adjoining houses.
From reading the Revenues guidelines for exemption I am thinking I am exempted from tax on the house we are living in but are the house in disrepair is taxable. Am I reading this correctly?
Tks.
First tiem poster here looking for some guidance..........
From the revenues web site for Tax Exemption for a Dwelling House CAT 10 it states in part B that “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”.
I am looking for exemption because a house I have inherited from my late mother is in disrepair and not suitable for use as a dwelling. Am I correct in this assumption?
Background: I have inherited 2 houses from my late mother and I am dealing with the legal stuff at the moment. I am living in 1 of the houses with my partner and child for the past 10 years so if this was the only house I would be exempt from tax on it. The second house has been vacant for the past 6 years and has fallen into disrepair. It is an old house that has never been modernised. 4 years ago we did some remedial works which included ripping out fittings and removing the crumbling plaster on the walls. The whole house has dampness issues and major work needs to be done on the basement to waterproof it. The only bathroom is an extension to the rear of the property and has dampness issues due to a crumbling floor and it also has an asbestos roof. We were told by an engineer that the bathroom structure needs to be knocked. There is also no dividing wall in the attic between the adjoining houses.
From reading the Revenues guidelines for exemption I am thinking I am exempted from tax on the house we are living in but are the house in disrepair is taxable. Am I reading this correctly?
Tks.