Private Residence Relief

Hello hoping for some clarification. I helped my daughter buy her home in 2016. She was going to live in it but circumstances meant we had to rent it out for 2 years whilst she was at University. We purchased it February 2016 and we rented it out until March 2018. She then lived in it from March 2018 until October 2021 when she went back to Uni to complete a phd. She is still doing this and renting at University but we have deiced to sell the house. She legally owns 70% and I own 30%. I live elsewhwere and realise I will pay CGT on my gain of my 30%. My question is what Private Residence Relief will my daughter get. I have read all the information but am unsure. I found one article suggesting we do not have to include time living away from home for any reason for periods adding up to 3 years. Just to clarify this is the only house my daughter owns. Thank you for your help

Hi,
Please refer to HS283 Private Residence Relief (2024) Updated 6 April 2024
Thank you.

Thank you. I have read this leaflet and that is why I posted my question. I still am unclear if she can claim private residence relief while she is away from her home but renting it out as it is the one and only house she owns

Hi
As she is living in other accomodation then the house is not her only and main home for the whole period of ownership. The rental period would not qualify for relief.