Answers · UK 2025/26
What is Principal Private Residence relief for CGT?
PPR relief exempts the gain on selling your main home from Capital Gains Tax. The last 9 months of ownership always qualify, even if you have moved out.
Full answer
Principal Private Residence (PPR) relief, or private residence relief, exempts capital gains on disposal of your only or main home from CGT. The relief covers the period you lived in the property as your main residence, plus the final 9 months of ownership automatically (even if you moved out to buy another home). If you let out a room or part of your home to a lodger while living there, the letting relief (now only when the landlord is in residence) may apply. Second properties do not automatically qualify but you can nominate a property as your main residence within 2 years of acquiring a second home.
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.