There is an inequality between the treatment of rural first home owners and town dwellers, when it comes to CGT on gains. My experience of living in Wales, is that the majority of homes in the countryside have a small area of pasture or paddock, and often a larger garden than would be found in town. I am not referring to businesses, farms or large country estates, but modest homes, often owned by retired people. Private Residence Relief is limited to properties with less than half a hectare of land, so a large number of rural first homes are subject to CGT on part of the gain, whereas there are rarely any CGT on gains on first homes in town (unless exceptionally large). John Redwood's suggestion for taper relief would help us rural first home owners, as much as the second home owners and small investers who have been identified as losers in the CGT debate.