SDLTM20240 - Freeports and Investment Zones relief – 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 caretaker’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)).