Broadly speaking a gain arising on the disposal of a person's residence (dwelling house and garden/grounds, ie their home) is exempt from capital gains tax (CGT)1. This exemption is known by many names, including principal private residence (PPR) relief, private residence relief, private residence exemption, main residence exemption, or only or main residence relief.
For an overview of the relief, see C3.1701.
The commentary below considers the entitlement to PPR relief where there is partial business use of the property. See the bottom of the article for details of relief for adult placement carers.
See also C3.1712 where use of the residence changes over the period of ownership.
Partial business use of a residence
If part of a dwelling house is used exclusively for the purposes of a trade, business, profession or vocation, the gain must be apportioned and the PPR relief, if any, applies only in respect of the part of the building which was not being used exclusively for those purposes2.
Therefore, as long
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