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I moved in with my parents, leaving my home empty for more than 6 years to care for my elderly parents. It was never rented out, and I didn’t earn any income from my Principal Place of Residence (PPOR). I have now decided to sell the property. Do I need to pay Capital Gains Tax?

Empty Home Revival: Selling After 6 Years – Unleash CGT

If you are not treating any other property as your Principal Place of Residence (PPOR), you can continue to treat this property as your primary residence indefinitely after you have stopped residing in it.