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PPR relief: Give me some space!

By Mark McLaughlin, April 2021

Mark McLaughlin points out that principal private residence relief may be more generous than some people think. 

Relief on the disposal of a private residence (or ‘principal private residence (PPR) relief’, as it is commonly known) is sufficient to shelter gains on the disposal of an individual’s only or main residence from capital gains tax in most instances, where the qualifying conditions are satisfied. 

Is it permitted? 

One of the limitations in PPR relief applies to the size of the garden and grounds of the residence. Relief is available, within a ‘permitted area’, if the garden and grounds are occupied for the individual’s occupation and enjoyment with that residence.  

As a general rule, the ‘permitted area’ means 0.5 hectare (i.e. 1.235 acres). However, a larger area may be claimed as the

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