Option to tax: scope of the option to tax: introduction
This section supplements the guidance in section 2, Notice 742A, on the scope of an option to tax.
As is explained in that section, a person may opt to tax with reference to a particular building or to an area of land. If land is specified, the option will apply to the land specified and any buildings and future buildings on the land.
If the option covers a building, it will automatically apply to the whole of that building and its curtilage even if only part of the building is referred to in the option to tax notification.