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Written question asked by Baroness Stedman-Scott (Conservative) on Thursday, 23 July 2026, in the House of Lords. It was due for an answer on Thursday, 6 August 2026. It was answered by Lord Pitt-Watson (Labour) on Thursday, 6 August 2026 on behalf of the Treasury.


Housing: Capital Gains Tax

Question

To ask His Majesty's Government what estimate they have made of the revenue implications of ending private residence relief.

Answer

The estimated cost of private residence relief in the 2025 to 2026 tax year was forecast as £32.9 billion.

The estimated cost of private residence relief from this year and from previous tax years can be found online here: Tax relief statistics (January 2026) - GOV.UK

The estimated cost of this relief does not represent the yield if it were to be abolished, as consequential behavioural effects could substantially reduce yield.


Secondary information

Type
Written question
Reference
HL2769
Session
2026-27
Attachment
Tax relief statistics (January 2026)
Subjects
Capital gains tax Housing Tax allowances
Contains statistics
Yes
Link
View this Written question on www.parliament.uk