CG65050 - Private residence relief: residence before/after period of absence

It is a condition of TCGA92/S223 (3) that both before and after the period of absence there must be a time in which the dwelling house was its owners only or main residence. The periods of residence do not have to be immediately before and after the period of absence.

The legislation does not specify how long the period of residence must be. CG64441 explains that it is quality of occupation rather than length of occupation which determines whether a dwelling house is its owners residence. Similar considerations apply here. It is not possible to set a minimum period of occupation which will be enough to allow relief for a period of absence. Both before and after the period of absence the dwelling house must be its owners home and not merely occupied for a temporary purpose.

CG64985+ explains that if a dwelling house has been used as its owners only or main residence at any time, the final period of ownership will always qualify for relief. That does not mean that the final period of ownership will qualify as a period of only or main residence after a period of absence and so will allow relief for that period of absence. The period of absence must be followed by an actual period of use of the dwelling house as its owners only or main residence.

This is illustrated by the example at CG65067.