Hi - I saw this in the Telegraph recently, about Capital Gains Tax when someone living in their own home goes into care.

The lawyer writer said that if someone owns their own house, then goes into residential care, and then the house is sold:

"It might be possible to say that it is still her principle private residence for the purpose of CGT, even if she were not physically present"

However, if the property were rented out, say to generate some income to pay (some of!) her care fees, .

"The (CGT) exemption will be partly lost and some CGT would have to be paid, based on the proportion of ownership period when the property was let out as opposed to being occupied (by the owner)"

BUT, if the property is let out, and not sold until the owner's death, and then sold, there will be no CGT other than on any increase in value between the owner dying and the person inheriting it from her.