Thinking of holiday letting 4-6 weeks a year PPOR over Xmas/NY period. I understand this would have a pro-rata effect on CGT exemption if I ever sold ? Not sure though. Say I holiday let for a total of 2 years out of 20 years ownership would I be taxed on just 10% of the capital gain ? And Land Tax (NSW)... still exempt or something liable there ? Any consequences for being let on the last day of the year ?