Inheritance deduction not available for purchases after 2013

The consultant asks whether the deduction for investment in a primary residence can be applied after selling their home and buying a new one using a family loan. The DGT responds that the deduction was abolished in 2013 and the transitional regime does not apply to purchases made after that date.

The deduction for investment in a primary residence is no longer available for purchases made after 2013, regardless of the use of a family loan.