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  • RE: Private Residence Relief - Deemed Occupation

    Hi, I bought my family home in april 2019 because my mother was too old to renew the mortgage and couldnt afford to pay out the mortgage. Prior to this I paid her mortgage payments from March 2018- march 2019. I bought the house as a second residential and she lived in it until Sept 2024 rent free. She occupied the house from late 1970's to 2024. Do I need to pay CGT in this situation? She was still financially dependent on me after i bought the house as her BT account was in my name at the property which I paid after I bought the property and I also paid for gas and electric although this was done via pay point and I've no receipts to prove it. She also paid no rent throughout the time I owned the property.