CG64818 | Private residence relief: permitted area: larger area of garden and grounds

S222(3) TCGA92 sets out that relief may be available for an area of garden and grounds larger than the 0.5 hectares permitted by s222(2) TCGA92 providing that the statutory test is satisfied.

S222(3) TCGA92 reads as follows: Where the area required for the reasonable enjoyment of the dwelling-house (or of the part in question) as a residence, having regard to the size and character of the dwelling-house, is larger than 0.5 hectares, that larger area shall be the permitted area.

It is the responsibility of the Valuation Office (VO) to determine the extent of the permitted area. Therefore where you encounter the argument that an area of greater than 0.5 hectares should be permitted you should refer the matter to the VO following the guidance at CG64860+.

When making their determination, in line with the statutory test set out in s222(3) TCGA92, the District Valuer will consider the following factors:

• the size and character of the dwelling-house;

• what part of the dwelling-house has been used as its owner’s residence;

• what land is required for the reasonable enjoyment of that residence.