Private residence relief: letting: introduction
Relief is limited by TCGA92/S222 (1) (a) to that part of a dwelling house which has been used as its owner’s only or main residence. So relief is not normally available for a part of the dwelling house which is let. But there are two exceptions to this rule
- where a lodger lives with the owner, see CG64702
- where rooms are occupied by the children or parents of the owner even where they have the exclusive use of a bedroom and / or board is paid
Relief should not be restricted in these two circumstances.
Relief may also be available where accommodation is provided to resident employees such as a nanny or housekeeper.
If relief is restricted because part or the whole of the dwelling house has been let as residential accommodation a further relief may be available under TCGA92/S223 (4), see CG64710+.