SDLTM00465 - Scope: what is chargeable: land transactions: garden or grounds – layout of land and outbuildings
(This page was introduced on 25 June 2019)
Considering whether land is garden or grounds – Layout of land and outbuildings
The layout of the land and outbuildings will be significant.
If the land is laid out so as to be suitable for day to day domestic enjoyment by the occupiers of the dwelling, this will be indicative that the land is likely to be ‘garden or grounds’.
The presence of:
- domestic outbuildings;
- areas laid out for leisure use or carrying out hobbies;
- small orchards; or
- stables and paddocks suitable for leisure use
Would all indicate that the land is ‘garden or grounds’.
If the land is laid out so as to be suitable for use for a business on a commercial basis, this will be indicative that the land is unlikely to be ‘garden or grounds’.
The presence of:
- commercial farming/horticulture;
- commercial woodland;
- commercial equestrian use; or
- some other commercial use
Would all indicate that the land may not be ‘garden or grounds’.