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Published on 4 September 2019

Capital Gains Tax: Private Residence Relief: changes to the ancillary reliefs


LITRG has responded to the government’s publication of the draft legislation for changes to capital gains tax (CGT) private residence relief (PRR) from April 2020, including the reduction of the final period exemption from 18 to 9 months. Our submission focusses on the impact of the final period exemption reduction on those with care needs, arguing that the existing exception under which a 36-month period applies where the individual is disabled or resident in a care home should be extended to cover those required to live elsewhere as a consequence of their care needs.

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