It is reported that the Revenue Commissioners have decided not to appeal a High Court judgment that allows people to claim dwellinghouse relief even if they inherit more than one property as part of a Deceased’s Estate.


However, one should be aware of the specific circumstances in which this relief remains and that is where the person claiming the relief must not have owned even a share in another property at the date of inheritance.


It is a matter of timing and in the particular case in question, the person seeking relief had received a specific bequest of the dwellinghouse for which relief was claimed, but received other properties in what is called the residue or remainder of the Estate and this was deemed to be a gift at a time later than the initial gift of the dwellinghouse.


Nevertheless, this decision could be of great benefit to any number of people who were denied the dwellinghouse relief at the time the Estate was administered and may now apply for a refund of CAT paid.


For further information please visit our website at or call our office at 01-4540068


Author: John Gaynor
John Gaynor & Co Solicitors LLP
42-46 Thomas Street
Dublin 8.