Capital Gains Tax on Sale Of Property.

I am contemplating selling a property.
I purchased the the property in 2002.
I lived in the property until 2015.I rented the property to tenants from 2016 to 2020.
My son returned from abroad in 2020 and I allowed him to stay rent free in property as he was studying for a PHD.
The Tenants were asked to leave &I signed all the necessary declarations with the RTB stating that the the property was been used for family use.I resided at another property during this period 2020-2025.
Can I use the 5 years that my son lived in the property as part of the CGT calculation for the time that the house was used as PPR and treat my son as a dependent relative as we paid all the household bills in that property.
Thanks

John Lee said:

Can I use the 5 years that my son lived in the property as part of the CGT calculation for the time that the house was used as PPR and treat my son as a dependent relative as we paid all the household bills in that property.

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Unless he suffers some sort of disability involving significant incapacity, the short answer is no.