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A person over 65 and dependent asks whether they can claim the exemption for habitual home ownership after selling their house five years after moving to a care home. The DGT states it does not apply because the home must have been habitual at the time of sale or within the two years prior.
Individuals over 65 in dependent situations who have moved to care homes cannot claim the home ownership exemption if more than two years have passed since the move.
The tax team reviews your specific situation.
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