Taxation of Chargeable Gains Act 1992 section 222C

Day count test

Section 222C sets out the day count test that an individual must satisfy in order to claim private residence relief for capital gains tax purposes in any full or partial tax year.

• For a full tax year, the individual must spend at least 90 days in one or more qualifying houses; for a partial tax year, the 90-day requirement is scaled down proportionately and rounded up to the nearest whole day.
• Days spent in different qualifying houses can be added together and do not need to be consecutive; a day counts if the individual is present at the house at the end of the day, or is present during the day and stays overnight into the next day.
• Days spent by the individual's spouse or civil partner in a qualifying house count towards the individual's total, provided no single day is counted twice.
• A qualifying house is the dwelling-house itself, plus any other dwelling-house in the same territory in which the individual, their current spouse or civil partner, or the person who is their spouse or civil partner at the time of disposal, holds an interest.