I have been studying previous Q & A's regarding qualifying periods for liability (more importantly non-liability!) of CGT, but am now more confused than ever! So apologies for all those who understand what is required, but I still need clarification! We have owned a property in France since 2003 (retaining our UK property) but so far only used it as holiday home. From the beginning of next year we will have retired (under the statuary retirement age by some 2 years), and intend to reside permanently in France, renting out our UK property as a bit of extra income. I have two main questions: 1. am I right in thinking that one needs to own the French property for 15 years to avoid French CGT, 2. if so does the period we have owned the the property but not lived in it (ie when it was a holiday home), count towards that 15 years? Ralph Locke[8-)]