beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

Private residence relief: permitted area: Valuation Office Agency (VOA)

You will need to ask the Valuation Office Agency to determine the extent and location of the permitted area where the garden and grounds of the residence exceed the statutory permitted area of 0.5 hectares set by TCGA92/S222 (2) (see CG64815 - CG64818) in two circumstances,

  • Where there has been a disposal of the whole residence, together with its garden and grounds, where the owner contends that the permitted area should exceed the 0.5 hectare limit set by section 222(2).


  • Where there has been a disposal of part of the garden or grounds and the owner contends that some or all of that part falls within the permitted area.

If a report to the VOA is required you should,

  • Advise the taxpayer that you have referred the matter to the Valuation Office Agency for advice, and
  • Make a report to the VOA in the form set out at CG64862.