Republic of Ireland Law
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Hello, and thank you for your question. I am your Expert and I will provide the answer you require.
1. I regret to say that the dwelling tax exemption upon inheritance does not apply to properties which are jointly owned as tenants in common before one tenant in common dies. Essentially, your mother would have to own the property separately and in her own right for you to be able to avail of the dwelling tax exemption when it came into your name. Because you are already part owner, as a tenant in common, the tax exemption upon inheritance does not apply to this situation.
2. If you require any further clarification or if there is some additional information you require I will be happy to provide additional answers to your queries.
3. A joint tenancy, with its right of survivorship rules would operate to vest your mother´s share in you jointly with your husband. However, a joint tenancy would have to be created for this to work. It would avoid the tax implications of a transfer as it would take place outside the will. However, just be aware of potential unintended consequences, where it is not your mother who dies first. You need to realise that using a joint tenancy is predicated upon your mother dying first, but that this may not happen in fact.
4. I know this is the side of the equation you don´t want to think about. But just realise that a joint tenancy is an imperfect solution.
5. I appreciate the situation and the need for clarity. I hope I helped in some part. Glad to be of assistance. Have a good evening.