{
  "url": "https://openlegislation.uk/eu-directive-2009-55/article-8",
  "json_url": "https://openlegislation.uk/eu-directive-2009-55/article-8.json",
  "legislation": "eudr/2009/55",
  "legislation_title": "Council Directive 2009/55/EC of 25 May 2009 on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals (Codified version)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2009-55",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": null,
  "text": "1. The exemption for which Article 1 makes provision shall be granted, subject to the conditions laid down in Articles 2 to 5, for personal property introduced by a private individual to furnish a secondary residence.\nThis exemption shall be granted only where:\n(a) the person concerned is the owner of the secondary residence or is renting it for a period of at least 12 months;\n(b) the property introduced corresponds to the normal furniture of the secondary residence.\n2. The exemption shall also be granted, subject to the conditions mentioned in paragraph 1, where, following the relinquishment of a secondary residence, property is introduced to the normal residence or to another secondary residence, provided that the property in question has actually been in the possession of the person concerned, and that he has had the use of it, before establishment of a second residence.\nThe last of the property must be introduced not later than 12 months after the secondary residence has been relinquished.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2009/55/article/8",
    "retrieved_at": "2026-11-01T15:22:11.440005+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}