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  • Is CGT due on an unoccupied sole residential property?

    In early 2020 my Dad moved into sheltered accommodation to provide him with security during the Covid pandemic. His house was left unoccupied. After the pandemic my Dad moved back to the house for a short while but decided it was too much for him and so he returned to the sheltered accommodation. He is now 92 and his care needs have increased to the level where he is now living in a care home; as a result, his house needs to be sold to cover his care costs. Will my Dad's house be exempt from CGT when it is sold?