NPPR -liability on marriage when both own property

[meath]

Hi, I hope you can advise on the NPPR charge on marriage as I have struggled to find clear information.

Both my husband and I separately owned properties which continued as our separate main residences until we married. We now live in one of the two properties while waiting for the second to be sold. Are we now automatically liable for the NPPR charge due to getting married even though our names are individually associated with one property only?

Thanks in advance for any advice.

 

[huskerdu]

You cannot have more than one Primary residence. Therefore, one of you owns a house that you do not live in. Therefore, it is a NPPR and liable for the tax.

However, the following excemption may apply to you, depending on the timing.

Moving home
There is a limited exemption if you are moving home and, in the process, own 2 properties for a relatively short period.
The charge must be paid if you own a second property on the liability date (31 March each year from 2010 on) even where this has been acquired as part of the process of moving house. However, if you move from the first property (your main residence) into the second property not later than 6 months after 31 March, you can get a refund of the charge as long as you no longer own the first property.
To get a refund contact your local authority.