CG65575 - Private residence relief: dependent relative: incapacitated by old age
»Ê¹ÚÌåÓýappre is no legal definition of `old ageâ€�. You can accept that a relative is incapacitated by old age if he (or she) is
· aged 65 or over, or
· aged between 55 and 65, unemployed and, due to age, without the capacity to work again in his or her own industry.
»Ê¹ÚÌåÓýapp second test is not met if the relative is unemployed because of a general lack of jobs or if, because of age, the relative chooses not to work.