This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.


Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Cap Gains / income tax on PPR

Joined:Tue Jan 04, 2022 11:27 am
Cap Gains / income tax on PPR

Postby Mrswiggins » Tue Jan 04, 2022 11:32 am


I would love some advice on the following:

Our main principle private residence sits in a plot of under 0.5hectares. We would like to sell part of the garden as a building plot. As I understand it, if the main curtilage of your garden is under 0.5h then the sale of the land is not subject to cap gains. However, if we sell the plot will we be subject to paying income tax on this and if so at what rate?

Many thanks for any advice!


Joined:Wed Aug 06, 2008 4:06 pm
Location:West Sussex

Re: Cap Gains / income tax on PPR

Postby pawncob » Wed Jan 05, 2022 11:06 am

No. I.T. only applies to income.
With a pinch of salt take what I say, but don't exceed your RDA

Return to “Property Taxation”