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The consultant asks whether the reinvestment exemption applies to a habitual residence after renting out and then returning to live in it. The DGT responds that the property being transferred must have been a habitual residence at the time of sale or at any point during the two years preceding the sale.
Question posed: To determine whether the exemption for reinvestment in a habitual residence may be applied.
For the exemption, the transferred property must be the habitual residence at the time of transfer or must have held such status on any day during the two years prior to the sale date. If one ceases to reside in it, a period of two years is available to sell it without losing the right to the exemption. If the sale occurs after that period, the taxpayer must reside in the property again for three years (or a shorter period for justified reasons) for it to regain its status as a habitual residence.
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