CG64863 - Garden/grounds: permitted area: form of report to Valuation Office Agency
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.
