CG64850 - Private residence relief: permitted area: contemplative religious communities

A gain accruing to a religious community on the disposal of a monastery, nunnery or similar establishment may attract relief under s225 TCGA92, see CG65451. In such cases the permitted area should be taken to include:

• all amenity land used by the community, and

• cultivated land used by the community members to produce their own food, etc.

However, the permitted area should not include land used to produce food, etc which is sold, nor any land which is let or completely unused.