Stamp Duty Land Tax Manual

SDLTM00480 - Scope: what is chargeable: land transactions: garden or grounds 바카라 사이트“ interaction with Capital Gains Tax

(This page was introduced on 25 June 2019)

Considering whether land is garden or grounds - Interaction with Capital Gains Tax

While Capital Gains Tax (CGT) considers what comprises gardens and grounds in connection with Principal Private Residence Relief (PPR) (see CG64200C onwards for further information), it should not be assumed that qualifying as 바카라 사이트˜grounds바카라 사이트™ for CGT purposes will equate to being 바카라 사이트˜grounds바카라 사이트™ for Stamp Duty Land Tax (SDLT) purposes.

CGT legislation restricts the area of garden or grounds that may qualify for PPR, but it does not follow that any land beyond the CGT 바카라 사이트˜permitted area바카라 사이트™ is not the 바카라 사이트˜garden or grounds바카라 사이트™ (see CG64800P) 바카라 사이트“ rather that it does not automatically qualify for CGT relief.

Land can still be 바카라 사이트˜garden or grounds바카라 사이트™ for SDLT even if it is of such a size that for CGT it would be said not to be required for the reasonable enjoyment of the dwelling (see CG64818 to CG64832).

The Court of Appeal decision in the case of confirms the view above.