Individuals Personal allowance Real estate Purchaser, provider of maintenance and other real estate acquirer Vacation house owner Heir / donee of real estate Renter of residential premises Renter and lessor of business premises Renters of flats, rooms and beds to travellers and tourists and operators of camps and/or camp-site platforms and robinsonian accommodation units Inheritance and gifts Worker Pensioner Real estate Purchaser, provider of maintenance and other real estate acquirer Heir and donee of real estateVacation house ownerRenter of residential premisesRenter and lessor of business premises Renter of flats, rooms and beds to travellers and tourists and operator of camps and/or camp-site platforms and Robinsonian accommodation units Print this page