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Primary residence?

  • 02-12-2021 9:55pm
    #1
    Registered Users, Registered Users 2 Posts: 115 ✭✭


    I am currently living in my own property and have two tenants, throughly rent a room whereby I can acquire 14,000 tax free annually.


    i have started building a house which will eventually be my primary residence.


    At what point does thus become my primary residence whereby I’ll have to pay tax on my rental income?


    is it when the build is finished or is it when I live into the new house?



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