CG64800 | Private residence relief: permitted area: introduction

The area of garden and grounds of a person’s residence that qualifies for relief is referred to in the legislation as the permitted area. The permitted area includes the site of the dwelling-house. S222(2) TCGA92 defines the permitted area as 0.5 hectares.

If the garden and grounds of the residence, including the site of the dwelling-house, do not exceed the permitted area then relief is automatically due for that whole area.

If the garden and grounds, including the site of the dwelling-house, exceed the permitted area then relief may be available for a larger area if that larger area can fulfil a stringent statutory test which is explained at CG64818.

The legislation provides tests to determine:

• the extent of the permitted area at S222(3) TCGA92, and

• the location of the permitted area at S222(4) TCGA92