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section 23 tax relief

  • 28-04-2017 2:33pm
    #1
    Registered Users, Registered Users 2 Posts: 1


    DH bought a section 23 house pre bust to live in (not rent) however we now have moved on and are desperate to sell ( don't want to be landlords) . We never started the section 23 relief. So just wondering if this unused relief is passable onto the next buyer? ie make our house more marketable 😄 house in roscommon.

    Yes we have it rented currently (to nice lady) but just don't have time to look after it


Comments

  • Registered Users, Registered Users 2 Posts: 402 ✭✭Lockedout2


    Did anyone live in the house?


  • Registered Users, Registered Users 2 Posts: 10,301 ✭✭✭✭gerrybbadd


    It's no longer due.

    It was due as a Principal Private Residence when you lived there. As soon as it became a rented property, the relief dropped off. It doesn't "revert back", even if you moved back in


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