Mark McLaughlin looks at the principal private residence relief position for capital gains tax purposes of absences from home to provide care for an infirm relative.
Principal private residence (PPR) relief shelters gains on disposals of an individual’s only or main residence from capital gains tax (CGT), subject to certain conditions and limitations.
Full PPR relief is available if the dwelling has been the individual’s only or main residence throughout the period of ownership (or throughout that period except for up to the last nine months). Periods of absence from the dwelling can result in PPR relief being restricted.
