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Capital Gains Tax

Volume 461: debated on Friday 15 June 2007

To ask the Chancellor of the Exchequer what research his Department has conducted on the effect of removing exemption from capital gains tax in relation to primary residences. (142354)

Primary residences are exempt from capital gains tax. Figures relating to the cost of exempting gains on primary residences from capital gains tax are published in Table 1.5 on the HMRC website.