Dwelling House Relief

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Finance Act 2017 brought some welcome changes to the Capital Acquisitions Tax Dwelling House Relief. Revenue have published an ebrief 023/18 outlining the detail of the changes. The changes confirm that there is no requirement for the house that is gifted to have been the PPR of the person making the gift. This will assist in cases where for example a parent has bought a house for an incapacitated child or where a child buys a house for her parents.