SDLTM00470 | Scope: what is chargeable: land transactions: garden or grounds – geographical factors

(This page was introduced on 25 June 2019)

Considering whether land is garden or grounds – Geographical factors

Proximity to the dwelling

Physical proximity of the land to the dwelling will be an indicator that it is more likely to be ‘garden or grounds’, however land which is separated from the dwelling may still fall within this category.

Where the land is physically close to the dwelling and easily accessible from it or separated by a feature which can be easily crossed such as a small road or river, or even other land owned by third parties, this is suggestive of ‘garden or grounds’.

Simply fencing off a section of land does not by itself make this “separated” from the dwelling. However, the less accessible the land is from the dwelling and the greater the degree of separation, the less the land is likely to be ‘garden or grounds’.

A paddock located a substantial distance from the dwelling, especially if separated by non-residential or unconnected land, would not usually be the grounds of the dwelling. On the other hand land may be separated from the dwelling in circumstances which would normally indicate that it is not ‘garden or grounds’, but there may be a strong historical association whereby the use of the land is ancillary to the dwelling. If so then this will be an indicator in favour of ‘garden or grounds’.

Extent of the land

The extent/size of the land in question will also be relevant in relation the building. A small country cottage is unlikely to command dozens of acres of grounds but a stately home may do. Large tracts of fells/moorland etc. (even if purchased with a dwelling) are unlikely to be residential in nature. The test is not simply whether the land comprises gardens and grounds, but whether it comprises the gardens and grounds of a dwelling.