CG65570 | Private residence relief: dependent relative: introduction

There are two categories of persons, listed at s226(6) TCGA92, who may be regarded as dependent relatives. In relation to an individual these are:

· any relative of his or of his wife who is incapacitated by old age or infirmity from maintaining himself or herself, or

· his or his wife’s mother who, whether or not incapacitated, is either widowed, or living apart from her husband, or a single woman in consequence of dissolution or annulment of marriage.

If the individual is a woman, references to a wife should be read as references to a husband, s226(7) TCGA92.

Note that this rule continues to refer to only “husband and wife” situations as it concerns conditions that must be met at 5 April 1988, which pre-dates the introduction of civil partnerships and same-sex marriage.