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The consultant asks whether the reinvestment exemption can be applied to a property that ceased to be their habitual residence in March 2024 but plans to sell before March 2026. The DGT responds that it is possible as long as the sale occurs within two years of losing habitual residence status.
Question posed: Whether the reinvestment exemption is applicable to the capital gain that is expected to arise from the sale.
For the exemption to apply, the transferred property must have been the taxpayer's primary residence at the time of sale or must have been so on any day during the two years prior to the transfer. The reinvestment of the proceeds must be carried out through the acquisition or renovation of a new primary residence within a period of two years, whether before or after the date of disposal. The periods are calculated from date to date.
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