Question to the HM Treasury:

To ask Her Majesty's Government whether they have produced any estimates of the additional revenue that would be raised by restricting capital gains relief on primary residences.

HMRC publishes official statistics on Principal Tax Reliefs on gov.uk^[1]. For 2017-18 the estimated cost of the exemption of gains arising on disposal of only or main residences is £27.8bn.

[1]https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/675345/Dec_17_Main_Reliefs_Final.pdf