CG64465 - Only or main residence: occupation is requirement

Except for those cases of deemed residence summarised at CG64477-66478, actual physical occupation of a dwelling house as a home is a pre-requisite of relief.

This view is sometimes challenged and entitlement to relief sought by individuals who acquired a dwelling house with the intention of making it their home but, for reasons beyond their control, were forced to sell the dwelling house without ever occupying it. This should be resisted. In addition to the judicial comments quoted above the legislation itself, taken as a whole, makes the point clear. For example,

• TCGA92/S222 (8) allows relief to an individual currently living in job related accommodation in respect of a property which the person intends in due course to occupy as a residence, by deeming that property to be occupied as a residence throughout. See CG64555+. If occupation were not a pre-requisite to relief this provision would be unnecessary
• TCGA92/S223 (3) allows relief during certain periods of absence from the dwelling house, see CG65030+. If occupation was not a pre-requisite to relief absence would not be a bar and this provision would be unnecessary
• TCGA92/S224 (2) allows relief to be adjusted when there has been a change in what has been occupied as an individual's residence, see CG64760+. If occupation was not a pre-requisite to relief a change in what is occupied ought not to affect relief.