Policy paper

Changes to ancillary reliefs in Capital Gains Tax Private Residence Relief

This measure makes changes to a number reliefs that are ancillary to the main Capital Gains Tax private residence relief.


Draft legislation

Explanatory note

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These changes primarily relate to lettings relief and the final period exemption, as announced at Budget 2018.

Read the ‘Capital Gains Tax: Private Residence Relief: changes to the ancillary reliefs’ consultation and summary of responses.

Published 11 July 2019