CG64862 - Garden/grounds: permitted area: form of report to Valuation Office Agency

You should consult the Valuation Office Agency by memo which should be headed `Private residence relief; determination of permitted area'. If there has been a sale of part of the garden or grounds so that you think that the prima facie argument of CG64832-CG64834 might apply, you should also head your report `CG64832-CG64834 prima facie contention'.

You need to provide the Valuation Office Agency with the following.

• Details of the disposal which has taken place, the date of disposal, the area involved and the disposal consideration.
• If the disposal is part of the garden or grounds, a plan showing the part disposed of and the part retained.
• A copy of the Capital Gains Tax computation if one has been provided.
• Details of any valuations and apportionments used in the computation.
• The taxpayers opinion on the extent of the permitted area.
• A full description of the house and other buildings on the land including the use made of those buildings.
• Your decision on the entity making up the dwelling house and the taxpayer's opinion of that entity if it has not been agreed.
• An explanation of what part of that dwelling house has been used as the taxpayer's residence and the taxpayer's opinion on the extent of the residence if it has not been agreed.
• A full description of the land held with that residence including the use made of that land.
• Your decision on the extent of the garden or grounds of the residence and the taxpayer's opinion on the extent of the garden or grounds if it has not been agreed.

The Valuation Office Agency should be asked to provide an informal opinion of

• the extent of the permitted area for that disposal or, if there is more than one disposal, for each disposal
• the location of the permitted area for each disposal
• any necessary valuations, see CG64895-CG64898.
• any necessary apportionments between exempt and non-exempt areas, see CG64899-CG64901, together with an explanation of the basis of apportionment.