CG72100 | Land: compulsory purchase of land: introduction

Compulsory purchase of land

TCGA92/S245

Where land in the UK is compulsorily acquired, the owner of that land is legally entitled to compensation. That compensation is calculated in one of two ways:

• based on the value of the land for redevelopment; or

• based on the current use value of the land, plus ‘disturbance’ and ‘severance’, see CG72101.

Certain special rules apply to such compensation payments:

• Date of disposal, see CG72101.

• Roll-over relief, see CG61900P.

• Small part disposals, see CG72200.