The exemption, known as private residence relief, applies only to main homes and offers a 100 per cent relief on capital gains tax, which is paid on any increase in value.
Tory party chairman Kevin Hollinrake said the Deputy PM should “come clean on the litany of accusations of tax avoidance – be it stamp duty, council tax or inheritance tax”.
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Rayner accused of dodging capital gains tax after stamp duty row Sort: Newest first Oldest first August 31, 2025 8:22 amRayner accused of dodging capital gains tax after stamp duty row
Angela Rayner has come under increased scrutiny after being accused of benefitting from a “prime residence” capital gains tax exemption on her former property in Greater Manchester.
This comes after the Conservatives called for an ethics inquiry to be launched into the Deputy Prime Minister’s tax affairs over claims she saved £40,000 in stamp duty on a second home she bought in Hove for £800,000.
Rayner did not say whether she had benefited from the relief when questioned on Saturday night, but denied any wrongdoing in her purchase of the Hove property.
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