CG65570 - Private residence relief: dependent relative: introduction

TCGA92/S226 (6)

There are two categories of persons, listed at TCGA92/S226 (6), who may be regarded as dependent relatives. In relation to an individual these are

• any relative of his or of his wife who is incapacitated by old age or infirmity from maintaining himself or herself,

or

• his or his wife's mother who, whether or not incapacitated, is either widowed, or living apart from her husband, or a single woman in consequence of dissolution or annulment of marriage.

If the individual is a woman references to a wife should be read as references to a husband, TCGA92/S226 (7).

The categories are not exclusive. For example, if the individual's mother does not fall into the second category, see CG65579+, she may still fall into the first.