Generally a person is not entitled to more than one primary residence at the same time. However, you will be treated as having been ordinarily resident in your primary residence if you were not ordinarily resident during a period not exceeding two years for any of the following reasons (paragraph 48 of the Eighth Schedule):
- At the time the residence was your primary residence it had been offered for sale and vacated due to the acquisition or intended acquisition of a new primary residence
- The residence was being erected on land acquired for that purpose in order to be used as your primary residence.
- The residence had been accidentally rendered uninhabitable (for example, because of a fire).
- Your death (this enables your deceased estate to claim the primary residence exclusion).
A residence is treated as having been used for domestic purposes during any continuous period of absence therefrom while the residence is being let under the following circumstances (paragraph 50 of the Eighth Schedule):
- The residence must not be let for more than five years.
- You, your spouse or a beneficiary of a special trust must have resided in the residence for a continuous period of at least one year before and one year after the period of absence.
- You treated no other residence as a primary residence during your absence.
- You were temporarily absent from the Republic or employed or engaged in carrying on business in the Republic at a location further than 250km from the residence.