Taxation of Chargeable Gains Act 1992 section 225D

Private residence of adult placement carer

Section 225D ensures that private residence relief is not restricted for adult placement carers who provide accommodation in their own home to adults under a formal adult placement scheme or arrangement.

• Adult placement carers who house vulnerable adults under registered schemes in England, Wales, Scotland or Northern Ireland are protected from losing private residence relief on the part of their home used for that care
• The occupation of part of the carer's home by the placed adult is disregarded when determining whether and for how long the property was the carer's only or main residence
• The placed adult's occupation of part of the home is not treated as exclusive business use, which would otherwise restrict relief under the rules that reduce private residence relief for parts of a home used solely for trade or business purposes
• The provision applies to disposals made on or after 9 December 2009 and covers adult placement schemes, services or agencies as defined by the relevant legislation in each part of the United Kingdom