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Principle Private Residence

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  • 02-05-2008 5:02pm
    #1
    Tim Robbins
    Registered Users Posts: 8,989 ✭✭✭


    Principle Private Residence - where is this actually defined?


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    #2
    The_Conductor
    Moderators, Society & Culture Moderators Posts: 32,285 Mod ✭✭✭✭The_Conductor


    Tim Robbins wrote:
    Principle Private Residence - where is this actually defined?

    From the Revenue Commissioner's website here:

    An individual's principal private residence at any time is the building or part of a building occupied by the individual as his or her only or main residence: during the period of 12 months ending with that time, or where the building was more recently acquired, from the time of acquisition to that time.

    There are numerous explanations elsewhere (notably the 2000 Finance Act, and numerous Oireachtas bills). Google is a wonderful invention......


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