Jenny Jones

I have just sold my property in Spain, which was my only residence until 2023. I was fiscally resident in Spain that year, but moved back to UK (Scotland) to do a Masters (not working). I have been staying with family so not bought a new property here. However, I have to pay 19% CGT on profits from sale in Spain as I am a non-resident there for tax purposes in 2024. My aim is to buy a property here sith the proceeds. Am I entitled to any exemptions here in Scotland or can I reclaim any of this? Pre-Brexit there would have been total exemptions for reinvesting in a property in another EU country but since 2021 this was lost. Any advice or help would be greatly appreciated. Thank you.