Dwelling House Relief issues

Twoflutes

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Does this relief apply in cases where more than one person inherits a property? , say for example siblings, where one sibling satisfied the rules as they lived in the property for 3 years and have no other property interest. So one sibling could not have to pay the inheritance tax and the other would ?
 
Does this relief apply in cases where more than one person inherits a property? , say for example siblings, where one sibling satisfied the rules as they lived in the property for 3 years and have no other property interest. So one sibling could not have to pay the inheritance tax and the other would ?

I think in this case the half share that is inherited by person living there would be eligible for relief but not the half share of person who is not living there.
 
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