circularrd
Registered User
- Messages
- 17
I bought a Section 23 property in Co. Leitrim in 2003 which has been let continuously since then. I have not needed to claim the S.23 relief (as covered elsewhere). It's outside the ten year clawback period - although this doesn't seem to be relevant in my case since it's unclaimed. If I sell the property, can the new purchaser claim the unused relief of c.€139K? If so it would help greatly - advice appreciated.