CG65066 | Private residence relief: example: period of absence exceeds the specified limit

An individual bought a dwelling-house in May 2011. She occupied it as her only residence until June 2013. In that month she had a large pools win and decided to see the world. She was away until August 2017 when she returned home and occupied the dwelling-house again as her only residence until she sold it in March 2021.

You should allow relief as follows.

• May 2011 - June 2013 - Only or main residence

• June 2013 - June 2016 - 3 years for any reason, s223(3)(a) TCGA92

• July 2016 - August 2017 - No relief due

• August 2017 - March 2021 - only or main residence.

Relief is available for a period of absence up to the limit specified in s223(3)(a) TCGA92.