SDLTM00455 - Scope: what is chargeable: land transactions: garden or grounds – further factors to consider – forming a balanced judgement

(This page was introduced on 25 June 2019)

Considering whether land is garden or grounds - Forming a balanced judgement

A balanced judgement as to the status of land involves weighing up all relevant factors

In considering whether land forms part of the garden or grounds of a building, a wide range of factors come into consideration. No single factor is likely to be determinative by itself. However not all factors are of equal weight either, and one strong factor can outweigh several weaker contrary indicators. Where a number of contrasting indicators exist, weigh up all the factors in order to come to a balanced judgement of whether the land in question constitutes ‘garden or grounds’. This judgement will apply to all the land being considered.

The following sections (SDLTM00460, SDLTM00465, SDLTM00470, SDLTM00475 and SDLTM00480) go on to consider the significance of a number of factors which should be taken into account when assessing whether land does form ‘part of the garden or grounds of a building’. Although these are intended to cover the major indicators which will commonly be encountered, it is not necessarily comprehensive, so it is possible that other indicators not mentioned below might be relevant.