§ Mr. David Howellasked the Chancellor of the Exchequer what criteria are used to distinguish a lodger from a tenant in assessing an owner-occupied house for capital gains tax where part of that house has been occupied by a lodger or tenant.
§ Mr. Taverne:The capital gains tax relief depends, in general, on whether the person concerned has occupied part of the house separately or has lived in the house as a member of the owner's household; the relief is restricted in the first case.