CG65112 | Private residence relief: partial business use of dwelling-house

The example at CG64674 illustrates the computation of relief on the disposal of a dwelling-house which has partly been used for business. It applies in the same way to any other non-residential use, although you should remember the further relief for letting explained at CG64710+.

No mention was needed of the garden of that public house, all of which satisfied the tests set out in s222(1)(b) TCGA92 which are listed at CG64350. Part of the dwelling-house did not qualify for relief but relief for the garden follows relief for that part of the dwelling-house which has been used as a residence. Some part of the house has been used as a residence throughout the period of ownership so s223(1) TCGA92 applies and no restriction to relief on the garden is needed.