CG64570 - Private residence relief: job related accommodation: self employed person

Accommodation provided for a self employed person is job related if it meets the conditions in TCGA92/S222 (8A)(b) and TCGA92/S222 (8C).

The extension of private residence relief for self employed persons living in job related accommodation only applies to residence in such accommodation on or after 6 April 1983, TCGA92/S222 (9). So any dwelling house which a self employed person in job related accommodation intends to occupy as their only or main residence can only be treated as a residence for a period beginning on or after 6 April 1983. See the example below.

G is self employed and has lived since July 1975 in accommodation which from 6 April 1983 is job related within the meaning of TCGA92/S222 (8A)(b) and TCGA92/S222 (8C).

On 1 August 1982 she bought a house intending to live in it on retirement.

On 1 December 1986 she gave a notice nominating her retirement home.

On 1 January 1990 she sold the house.

The period from 1 August 1982 to 6 April 1983 cannot qualify for relief. The period from 6 April 1983 to 1 December 1986 qualifies for relief because of TCGA92/S222 (9). The subsequent period qualifies for relief under Section 223 (2) because the house was her only residence during that period. So 81 months out of a total of 89 months qualify for relief.