Inherited house liability.

Unhappily, I will be inheriting the family home as my last parent died recently.

I have lived in the house continuously with my mother for over 25 years to the time of her recent death. It is my only residence. I own no other property.

What is the rule about exemption from CGT if I inherit the house ? Do I have to fill out a form for Revenue to claim exemption ? What is the form number ? When do I have to fill out the form ?

This Revenue page is probably of relevance from a Capital Acquisitions Tax perspective:

http://www.revenue.ie/en/tax/cat/leaflets/cat10.html