CG65550 | Private residence relief: dependent relative: introduction

S226 TCGA92

In addition to the relief which may be due on the disposal of a person’s own residence relief may also be due on the disposal of a residence which has been provided for a dependent relative. But this relief is not available in respect of

· any residence acquired after 5 April 1988

or

· any residence acquired before that date unless the conditions for relief were met by that date.

The following conditions must be fulfilled.

· The dependent relative must occupy the dwelling-house rent free and without any other consideration, see CG65600+.

· Only one dependent’s dwelling-house can qualify at any one time, see CG65660.

· Spouses or civil partners of each other who are living together can claim relief for only one such dwelling-house between them, see CG65590.

· The dwelling-house must be the sole residence of the dependent relative, see CG65660.

· The dwelling-house must have been acquired before 6 April 1988 and the conditions above fulfilled in relation to a dependent relative before that date, see CG65670+. CG65570+ explain what persons can be considered to be dependent relatives. In this context it should be noted that to trigger relief the dwelling-house does not have to be only occupied by dependent relatives. For example, if an individual’s father is a dependent relative because of his age but that

individual’s mother is not, occupation of a dwelling-house by the individual’s father can give rise to relief even if the individual’s mother also resides in the dwelling-house.

The income of the dependent relative is not a factor which you should take into account in deciding if relief is due. The dependent relative does not have to be financially dependent on the person who claims the relief.