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Private Residences
Main residence relief (also known as ‘principal private residence’ relief (PPR)) provides relief from capital gains tax on the disposal of (or of an interest in) a dwelling which has been the individual’s only or main residence, and on land enjoyed with that residence as its garden or grounds up to half a hectare, or more if the additional land is required for the reasonable enjoyment of the property.
The relief is time apportioned for periods of occupation, and for certain periods of deemed occupation. In particular, relief for the final 9 month period of ownership is given, if the property was at some time the individual’s only or main residence. For the 2025/26 tax year, there is an important update: the final 9 months exemption has been extended to 18 months for those who are disabled or move into care homes.
Where two or more properties are owned, the taxpayer may elect, within certain time limits, which property is to be treated as his main residence.
Married couples and civil partners may have only one main residence at any time between them which qualifies for the relief.
