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A person who had to leave their home and live in rented accommodation following a divorce asks whether they can apply the reinvestment exemption when selling their former house. The DGT states that to qualify for the exemption, the property sold must have been the main residence at the time of transfer or on any day during the two years preceding it.
Question posed: Whether there is a right to apply the exemption for reinvestment in a primary residence.
To qualify for the exemption, the transferred property must have been the taxpayer's primary residence at the time of sale or on any day during the two years preceding it. If the property ceased to be a primary residence due to circumstances such as divorce and this two-year period is not met, the reinvestment exemption shall not apply. Likewise, the newly acquired property must meet the requirements of a primary residence and must be purchased within the two years preceding or following the transfer.
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