CG64367 - Private residence relief: garden and grounds: land physically separated
You may come across the argument that land which is some distance from the residence should qualify for relief because it is in the same ownership as the residence and is used as a garden. Generally speaking, this argument should be resisted.
S222(1)(b) TCGA92 provides relief for land which the owner “has for his own occupation and enjoyment with the residence as its garden or grounds”. Therefore, the land which qualifies for relief must be the garden and grounds of the residence, not land which simply happens to be in the same ownership as the residence.
Usually the garden and grounds will be the land which surrounds the residence and is enclosed with it. Land which is separated from the residence by other land, which is not in the same ownership, will not normally be part of the garden and grounds of the residence.
However, if the facts show that land which is physically separated from the residence is naturally and traditionally the garden of the dwelling-house and it would normally be passed on as such on conveyance, relief should be allowed. For example, in some villages it is common for the garden to be across the street from the dwelling-house. This separation should not be regarded as a reason for denying relief if it can be shown that the land was naturally and traditionally the garden and grounds of that house.
Conversely, a keen gardener may buy a plot of land some distance from their dwelling-house because the dwelling-house itself may have an inadequate garden. Even though the plot of land may be fully cultivated and regarded as part of the garden by the owner, it will not qualify for relief.