CG65592 - Private residence relief: dependent relative: husband and wife and civil partners

In January 1983 a husband buys a house which is occupied from that date as the sole residence of his widowed mother. In January 1984 his wife buys a house which is occupied as the sole residence of her aged father. In January 1988, following the death of her father, the wife's house is sold. Relief is claimed and will exempt the whole of the gain.

In January 1990 the husband's mother dies and his house is sold in January 1992. His period of ownership is 9 years. His mother occupied the house as a dependent relative for 7 years of which 4 years cannot be claimed because relief has been given to his wife. So relief is available for the remaining 3 years of the husband's mother's occupation, 1983, 1988 and 1989, together with the final 2 years of ownership (in accordance with TCGA 1992 section 223(1), and 5/9 of the gain on disposal is relieved.