ACCA Taxation F6 Practice Exam 2025 – Complete Study Resource

The 9-month rule relates to the capital gains tax relief known as Private Residence Relief, which typically allows property owners to exempt a portion of their gains from tax when selling a property that has been their home. However, this relief is specifically designed for individuals who occupy their property as a residence.

When a property is always let and never occupied by the owner, the 9-month rule does not apply. This is because the owner does not use the property as their main residence at any time, which is a requirement for the relief to be relevant. As such, the gains from the property will be subject to capital gains tax without the application of the 9-month rule, which is intended to provide relief only for property owners who have lived in their homes before letting them out.

In contrast, if the property were occupied at any point, even part-time, then the 9-month rule could become relevant depending on the owner's specific use of the property. Thus, since the property is always let, the relief and its associated rules, like the 9-month rule, do not apply at all.