CGT on a previous rented property now primary residence

[Pudlian50]

I bought a property (A) in 1995 which I lived in for 7 years. I moved to a new home (B) in 2002, but was unable to sell property A, I rented it out. Its been a BTL ever since.
Now I am looking at rebuilding my existing home (B) but it will be demolished and I will move back to A for at least a year.
My question is can A be classed as my primary residence for tax purposes, as B will be uninhabitable, if I sell it before moving back to my newly built home?
Or is it that if a property has ever been rented, it is subject to CGT irrespective if it is your existing primary residence?

[pawncob]

Of course it will be treated as your PPR during the second occupation, but don't forget PPR is time apportioned, so it may not be of much benefit. You also have lettings relief to claim.

[maths]

Not sure i agree with pawncob.

On moving back into A the occupation is intended to be temporary only.

Irrespective, the last 18 months prior to the sale of A will qualify for PPR.

[maths]

Not sure i agree with pawncob.

On moving back into A the occupation is intended to be temporary only.

Irrespective, the last 18 months prior to the sale of A will qualify for PPR.

[pawncob]

PPR doesn't depend on the length of occupation though. If he "planned" to live there for 20 years it wouldn't prevent it being his PPR.

[SteLacca]

Surely the tribunal cases where quality of occupation is a key factor are relevant here, and it is only if the quality of the occupation during this final period is sufficient that it is his principal private residence.

It's probably also worth highlighting that the final 18 months is literally the final 18 months. If the property is, as a matter of fact, occupied during the final 18 months (or part thereof) then that period of occupation is disregarded in favour of the final 18 month's relief.