CG64750 - Private residence relief: part of dwelling-house unused

Private residence relief should not be restricted because a person resides in a dwelling-house which is too big for them to use fully. Similarly, relief should not be restricted because some part of the dwelling-house has been left unused for a time. An attempt to restrict relief for that reason was rejected by the Court of Session in Green v CIR (56TC10).

However, disuse may be a factor in deciding whether an ancillary building can be regarded as part of the entity which makes up the dwelling-house in which an individual has their only or main residence. See CG64260.