Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many people received capital gains tax exemption on the disposal of their only or main residence in (a) 2014-15, (b) 2015-16 and (c) 2016-17.
The Government does not hold information on the number of people that would pay Capital Gains Tax on their main residence if there were not an exemption, as taxpayers are not usually required to submit a Capital Gains Tax return when they sell their main home.
The Government publishes an estimate of the total cost of the tax relief on the only or main residence. This is available here: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/579720/Dec_16_Main_Reliefs_Final.pdf.