CG65067 | Private residence relief: periods of absence: example: individual prevented from returning to residence

S223(3A) & (B) TCGA92 and ESC D4

An individual bought a dwelling-house in Eastbourne in June 2010. He occupied it as his only residence until July 2011. In that month his employer required him to work in Edinburgh and provided him with a house whilst he was there. He was employed in Edinburgh until October 2014 when his employer transferred him to Inverness on a long term contract. He occupied a house provided by his employer until May 2020 when he sold his house in Eastbourne to buy a house in Inverness.

You should allow relief as follows.

• June 2010 - July 2011 - only or main residence

• July 2011 - July 2015 - 4 years due to requirements of employment, s223(3)(c) TCGA92

• August 2015 - July 2019 - no relief due

• August 2019 - May 2020 - final period exemption, s223(1) TCGA92

He did not resume residence in Eastbourne because the terms of his employment required him to work in Inverness. So he is entitled to relief under s223(3)(c) TCGA92 because of s223(3A) & (3B) TCGA92. However, this provision does not apply to periods of absence under s223(3)(a) TCGA92 and so the period between August 2015 and July 2019 does not qualify as a period of absence and so does not qualify for relief.