Private Residence Relief

My mother owns one property which was her only home up until April 2021. She now lives with me as she has dementia and is unable to live alone. The property has been rented to a tenant since late 2021. If we were to sell the house at a later date possibly next year can you please advise whether she would be entitled to private residential relief for the period of time she lived in the property up until April 2021 and can she also claim the additional 36months relief due to her disability for the final 3 years of ownership? I have read the guidance and am unsure whether the 36months relief applies as she would have been living away from her main residence for over 36 months. Any clarification regarding this would be appreciated.

Hi Marion,
She can claim Private Residential Relief  up to the date she left the property.
For the final 36 months, please refer to:
CG64986 - Private residence relief: final period exemption: disposals by disabled persons etc. from 6 April 2014
Thank you. 

Thank you for the reply and link. My understanding of this is as follows - Should the property be sold 45 months after my mother stopped living in the property and all the conditions of S22E TCGA92 are met that she will still be able to claim the final 36months period of ownership for private residential relief and therefore only 9 months would be subject to capital gains tax? Can you please clarify whether my understanding is correct? Thank you

Hi,

Yes, that is correct.

Thank you.

Thank you for confirming my understanding is correct.