HL Deb 23 July 1997 vol 581 c166WA
Lord Lucas

asked Her Majesty's Government:

With reference to the reply "None" given by Lord Simon of Highbury on 7 July 1997 (WA 55) to the question "What advantages accrue to an unmarried couple, as opposed to a married couple, under the present taxation system", whether it is possible for a couple who own two houses to claim exemption from capital gains tax on both if they are unmarried (and satisfy the necessary conditions), but not if they are married.

Lord McIntosh of Haringey

An individual may claim exemption in respect of his or her "principal" private residence. A couple living together would each have to be able to show that the property on which exemption was being claimed was in fact his or her principal private residence. However, the presumption would be that the place where they lived was their principal residence. A married couple living together may claim exemption on one residence only. However, if they are separated, each may claim in respect of a different residence.