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The consultant asks whether they can claim the reinvestment exemption for a primary residence after selling their home in 2021 and exercising a purchase option in 2025. The DGT responds that no exemption or deduction for residential investment is available.
Question raised 1. To determine whether there is a right to the exemption for reinvestment in the primary residence.
For the reinvestment exemption, the acquisition of the new dwelling must occur within the period of two years prior to or following the transfer of the primary residence. If the purchase option is exercised outside of that two-year period, the exemption is not applicable. Likewise, it is not possible to apply the deduction for investment in the primary residence for acquisitions made after December 31, 2012.
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