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In the summary of budget measures accompanying the budget speech the Minister for Finance announced that consanguinity relief on transfers of non-residential property would continue until the end of 2014 and would be abolished with effect from 1 January 2015
In the past couple of years the Revenue Commissioners have conducted some field audits and made enquiries of solicitors and accountants aimed at uncovering cases where owner-occupier reliefs on investment properties have been improperly claimed
