Private residence relief: non-residential use and letting: introduction
TCGA92/S222 (1)(a) sets out that relief is available in respect of a disposal of a dwelling house or part of a dwelling house which has been used as the individual’s only or main residence at some time during their period of ownership. Relief is not available under TCGA92/S222 (1)(a) for any part of the dwelling house which has never been so used.
There is also a specific exclusion from relief resulting from TCGA92/S224 (1) for any part of the dwelling house which has been used exclusively for a trade or for similar purposes, see CG64660+.
Furthermore, TCGA92/S224 (2) sets out that if there has been a change in the use of some part of the dwelling house during the period of ownership, the relief is adjusted accordingly see CG64760+.
This section explains what relief is due when some or all of the dwelling house has been
- used for a trade, business, profession or vocation, see CG64660+
- used for an office or employment, see CG64690
- used by a lodger or let, see CG64700+
- unused, see CG64750.