Private residence relief: partial business use of dwelling house
The example at CG64674 illustrates the computation of relief on the disposal of a dwelling house which has partly been used for business. It applies in the same way to any other non-residential use, although you should remember the further relief for letting explained at CG64710+.
No mention was needed of the garden of that public house, all of which satisfied the tests set out in TCGA92/S222 (1)(b) which are listed at CG64350. Part of the dwelling house did not qualify for relief but relief for the garden follows relief for that part of the dwelling house which has been used as a residence. Some part of the house has been used as a residence throughout the period of ownership so TCGA92/S223 (1) applies and no restriction to relief on the garden is needed.