CG64817 - Garden/grounds: permitted area: automatically relieved

There is no automatic entitlement to relief on the full area of land outlined above if the land held with the residence is not all garden or grounds. For example, a person has a house and two hectares of land. Of that land 0.2 hectares are used as a garden while the remainder is used for the purposes of a trade. Relief only extends to the house and the 0.2 hectares of land which make up the garden of that house.