What a strange stipulation. Given the deadline is this month I think you're best off paying the tax and then appealing on the basis that you've outlined. I'd imagine your inital appeal should be to the body you are paying and if (when) that gets refused escalating it.and if it is located no more than two kilometres from the residence of the owner.
A gain on the disposal by an
individual of a dwelling-house (including grounds of up to one acre) is
exempt in certain circumstances. The exemption is available if, throughout the individual’s period of
ownership, the house had been occupied by the individual as his/her only or main residence or, under
certain circumstances, as the sole residence of a dependent relative.
Clohass...did you ever get a reply to this question?I don't understand the rationale for this at all. I'm in the same situation (4.5 km from house). I've written an e-mail to John Gormley and asked for an explanation as I don't understand the rationale. This seems like a random distance and in fact I don't understand why a distance is relevant. I have not yet received a reply. I'd suggest popping off an e-mail to minister@environ.gov.ie which is what I did.
What's Article 40.1?how does this distance thing fit in with Article 40.1 of the Constitution?
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