SDLTM20240 - Freeports and Investment Zones relief 바카라 사이트“ relief for ancillary land (para 3(3))
Relief may also be claimed for land if its use is ancillary to other land provided the other land is located in a special tax site and is used in a qualifying manner. Land is ancillary where it is used in a way that provides support that is necessary to other land which qualifies for relief in its own right. Examples of ancillary use which qualifies for relief would be a warehouse access road, a car park supporting a factory or landscaping integral to an office block.
Land will not qualify for relief as ancillary unless it is used in a way that is necessary to support the property in question.
Unless use of land as a caretaker바카라 사이트™s flat qualified for relief under the 100% relief rule (see SDLTM20280), it would not qualify for relief as ancillary land because use as a dwelling is excluded from relief as ancillary land use (para 3(2)(a)).