plan4cgt - Primary residences - Area navigation

Higher level - Introduction and when residences become taxable. 

Also on this level - What a primary residence is; Misconceptions

Lower level - Apportionments - period; usage; size; joint owners

Lower level - Apportionment exceptions-periodusage; land; trade; repairs; ordinarily resident.

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On this page - Navigating through primary residence - Quick links; colour band as a guide.



Quick links to aspects of primary residence

Absent, (temporarily), from residence

Additions or improvements - treatment as opposed to repairs



Base cost - this link is not specific to primary residences



  • included in base cost
  • running costs, example repairs



  • effect on period apportionment
  • roll-over provision
  • consequences



Domestic - meaning of  - Dictionary definition - “ of or pertaining to the home or household; pertaining to one’s home or family affairs.”


Erection - of new primary residence


Exceptions - Apportionment related, see concessions above.

Exclusion - what is excluded

Expenditure - see costs

Gains on disposal

Home office -

  • effect on exclusion, see usage apportionment
  • income tax considerations

Improvements - treatment as opposed to repairs

Interest - types of qualifying interest

Interest - as running cost, such as repairs

Joint ownership


Losses on disposal

Mainly for domestic purposes, also see income tax considerations.


More than one residence

New residence

Non-residential use

Ordinarily resident

Ownership -

Period apportionment

Period of ownnership - relevant period, (applies to all apportionments)

Primary residence - what it is

Qualifying interest

Qualifying person

Rentals received - effect on exclusion, (usage apportionment).

Residence -


Shareblock companies

Size (of land) apportionment

Special trust


Temporarily absent


Undivided ownership

Vacate property


Who lives/lived in the residence

Who owns the residence

Finding your way around the primary residence part

Colour bands

The comments related to colour bands do not really apply to this page, nor for that matter to the miconceptions page. These pages are set at the yellow level for no real reason.

The colours of the bands under the banner of each page indicate which level you are on. For instance, this page is at the yellow level. Topics under primary residence that are set at this level are indicated in that yellow band. This colour is repeated down the sides and top of the page.

The other colour bands, (above or below the current level), under the banner, contain a summary of topics dealt with under the primary residence heading. In general, more detail or related subtopics are concentrated at the lower levels. Consequently, unless you are familiar with primary resdences, or looking for something specific, you should start at the top and work downwards.

The colour band at the top of any page immediately above the text contains a brief summary of the topics on the current page.

Links to the respective topics appear in orange or blue throughout the colour bands.

Summary of primary residence topics - colour band-wise

Pink level

This contains

  • a general introduction
  • a simple example of a ‘usage apportionment so as to indicate that primary residence is not as straightforward as imagined
  • a summary with fairly in-depth explanations as to when the disposal of residences are taxable, (i.e.subject to CGT).

One page is a list of primary residence misconceptions together with brief comments.

The other page will help you determine whether or not you have a primary residence.

This consists of a long page, it has detail of the apportionments, (period; usage; size; joint ownership), that arise in connection with primary residences, together with related examples of-

One page deals with the period apportionment concessions and the other sets out the usage (or non-residential use/rental) concession and the land concession. It is this page that covers sundry related topics such as the ordinarily resident concept, the trade concept, income tax considerations and repairs vs. improvements.