Land or buildings acquired between 7 December 2011 and 31 December 2014

You may be due due relief if you disposed of land or buildings acquired between 7 December 2011 and 31 December 2014. You must have owned the land or buildings for at least 7 continuous years. You can reduce the gain by the number of years that you owned the property, divided by 7 years.

If you owned buildings or land for 10 years, the gain will be reduced by seven tenths (7 years/10years)

You may claim the relief in respect of land or buildings in this country or in any European Economic Area (EEA state).

You'll get full relief on any gain made by you, so long as the disposal is on or after 1 January 2018, providing you owned the land or building for at least 4 years and up to 7 years.