CG64355 | Private residence relief: garden and grounds: the role of the Valuation Office

Although the Valuation Office (VO) may be able to provide you with some information about how the land owned with a residence is used, the question of whether the land can be regarded as occupied with the residence as its garden and grounds is a matter for you to consider.

The role of the VO is not to answer the question of whether land is the garden and grounds of the residence. Their role is to determine the extent of the permitted area of the garden and grounds in cases where it is claimed that the permitted area is an area greater than half a hectare.

Therefore if you have a case where you are content that the garden and grounds exceed half a hectare (see CG64815+) and a claim is made that an area within this which is greater than half a hectare qualifies for relief, you should seek the assistance of the VO. Guidance setting out how the case should be referred to the VO is at CG64860.