Marriage & 2 houses

I was thinking about the exemption for relatives...

7. Where a residence is occupied rent-free by a relative of the owner and the owner resides on the same property or within two kilometres of .the residence in question

I guess you are more than 2km away though so this won't apply. i wonder what is the logic behind the 2km?
 

I was reading the Revenue guidance on what's a PPR for the purposes of capital gains tax, there doesn't seem to be much specifics as to what is PPR for NPPR charge purposes, so I presume it's the same though who knows...

There is no clear cut rule to determine which residence is PPR if a person has more than one residence available to them, so an election is useful. Otherwise the Revenue can look at various facts such as which address was used for correspondence and lots of others, the length of time spent at each address is only one of many facts.
 

Logic and taxes dont go together.. 2km is nothing.
 
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