Acquisition by house building company

[Niall Murphy]

For the relief to apply one of the requirements is for the individual seller to have occupied the dwelling being sold as his only or main residence at some time in the period of 2 years ending with the date of its acquisition by the house builder. In this case the individual is in the Armed Forces and has not occupied the dwelling because of being on deployment. Is anyone aware of the Revenue operating a concession in this area?

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