CG65640 - Private residence relief: dependent relative: rent free: interest in

You may see claims to relief under TCGA92/S226 where the dependent relative has an interest in the dwelling house together with the person who is claiming relief. For example, a mother and son are joint owners of the house in which the mother lives.

This will commonly come about for one of two reasons

• asset splitting - where the dependent relative originally owned the whole and has transferred a part, see CG65642
• financial assistance - where the dependent relative could not afford a house and has been assisted by the claimant, see CG65645.