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HMRC internal manual

Capital Gains Manual

Private residence relief: dependent relative: introduction

TCGA92/S226In addition to the relief which may be due on the disposal of a person’s own residence relief may also be due on the disposal of a residence which has been provided for a dependent relative. But this relief is not available in respect of

  • any residence acquired after 5 April 1988


  • any residence acquired before that date unless the conditions for relief were met by that date.The following conditions must be fulfilled.

  • The dependent relative must occupy the dwelling house rent free and without any other consideration, see CG65600+.
  • Only one dependent’s dwelling house can qualify at any one time, see CG65660.
  • A husband and wife or civil partners of each other who are living together can claim relief for only one such dwelling house between them, see CG65590+.
  • The dwelling house must be the sole residence of the dependent relative, see CG65660-CG65661.
  • The dwelling house must have been acquired before 6 April 1988 and the conditions above fulfilled in relation to a dependent relative before that date, see CG65670+.CG65570+ explain what persons can be considered to be dependent relatives. In this context it should be noted that to trigger relief the dwelling house does not have to be only occupied by dependent relatives. For example, if an individual’s father is a dependent relative because of his age but that individual’s mother is not, occupation of a dwelling house by the individual’s father can give rise to relief even if the individual’s mother also resides in the dwelling house.