Section A: Objective Test

Sarah bought a house on 1 January 2014 and lived in it as her main residence until 31 December 2017. She then worked abroad for an international NGO until 31 December 2021. During this time, the house was left empty. She returned and lived in the house until she sold it on 31 December 2023.

For how many months will Principal Private Residence (PPR) relief be available?

Total ownership is 10 years (120 months). Sarah actually occupied the house for 4 years (48 months) initially, and 2 years (24 months) at the end. The 4-year (48 months) absence was due to employment abroad. Any period of absence due to employment abroad counts as deemed occupation for PPR purposes, provided it is preceded and followed by a period of actual occupation. Since she returned to live in the house, the entire 48-month absence qualifies. Thus, 100% of the ownership period (120 months) qualifies for PPR relief.