Subject to and in accordance with the provisions of this Part, an exemption from vacant homes tax in respect of a residential property for a chargeable period may be claimed in a return delivered under this Part where -
(a) in the chargeable period, or in the 12-month period immediately prior to the chargeable period, the death occurs of the person who was, immediately prior to their death, the chargeable person in relation to the property, that person having occupied the property as his or her sole or main residence,
(b) a Grant of Representation (within the meaning of the Succession Act 1965) to the estate of the person who was, immediately prior to their death, the chargeable person in relation to the property, that person having occupied the property as his or her sole or main residence -
(i) issues in the chargeable period, or
(ii) issued prior to the commencement of the chargeable period and the last day of the chargeable period precedes the valuation date of the taxable inherita
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