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Tax Allowances: Housing

Volume 508: debated on Thursday 8 April 2010

To ask the Chancellor of the Exchequer pursuant to the answer of 18 March 2010, Official Report, column 195W, on tax allowances: housing, if he will estimate the number of (a) UK taxpayers and (b) hon. Members who varied the nomination of a main residence in order to obtain private residence relief from capital gains tax in each of the last 10 years. (325826)

The information requested is available only at disproportionate cost, as the data on main residence nominations are not centrally held on HMRC's systems.