My son has a solely-owned property in England where he has lived since he purchased it; he owns no other property. Recently, he has temporarily moved to Scotland to work for a company on a degree apprenticeship for four years. Whilst he is away, he does not want to leave the property empty and so is letting out the house through an agent. When he ultimately sells the property will he be liable for Capital Gains Tax to some extent or does he get full Private Residence Relief? Thank you for your help.