Ask Emma

Ask Emma

Is there a loophole on dwelling house relief?

Question: Does the criteria for dwelling house relief from capital acquisitions tax allow an offspring, who is paying a mortgage on existing house, to live in the family home for three years without selling his own home which is in negative equity? Will he qualify for the above exemption or does he have to sell his own home? His other siblings, being older and having bought houses at a different time, are not in a negative equity situation.

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