PERIODS OF OCCUPATION:
- ACTUAL occupation
- LAST 9 MONTHS of ownership is always EXEMPT.
- up to 4 YEARS of absence due to employment of self-employment in the UK
- ANY PERIOD spent working overseas
- 3 YEARS for ANY reason. Must be preceded and followed by a period of actual occupation.
If all of part of the property is used for business, then the portion relating to business use is NOT eligible for PRR.