CGT on property left idle

Query relates to someone who lived in a property as their PPR then moved out in June 2007 - the house has been idle since. Considering renting it now.

In a subsequent sale, does the apportioning out of time re "PDH : Not PDH" draw the line in the sand at June 2007 or February 2009?

If she decided not to rent the property and simply sell it now, will there be any CGT liability? (She had another PDH since June 2007 but the house in question has been idle since.) I'm aware of the 1-year rule for crossover between PDHs but wondered if this only applied to properties that were subsequently rented.

Thanks.

The property ceased to be a PPR when she ceased to reside there, hence June 2007. When ever the property is sold the last 12 months will be deemed residence.

The period the property is idle will not qualify as a PPR

Thanks for that.