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HMRC internal manual

Capital Gains Manual

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

Although the Valuation Office Agency 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 Valuation Office Agency 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 the garden and grounds exceed half a hectare (see CG64815+) and a claim is made that an area greater than half a hectare qualifies for relief, you should seek the assistance of the Valuation Office Agency. Guidance setting out how the case should be referred to the Valuation Office Agency is at CG64862.