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HMRC internal manual

Capital Gains Manual

Private residence relief: part of dwelling house unused

Private residence relief should not be restricted because a person resides in a dwelling house which is too big for them to use fully. Similarly, relief should not be restricted because some part of the dwelling house has been left unused for a time. An attempt to restrict relief for that reason was rejected by the Court of Session in Green v CIR (56TC10).

However disuse may be a factor in deciding whether an ancillary building can be regarded as part of the entity which makes up the dwelling house in which an individual has their only or main residence. See CG64260.