CG64875 - Garden/grounds: permitted area: contentious appeals: no agreement

If the Valuation Office Agency is unable to reach agreement you will be provided with

• the Valuation Office Agency's opinion on the extent of the permitted area
• a map showing the location of the permitted area.

The Valuation Office Agency may also report valuations and apportionments which are unagreed. If the permitted area is not agreed you should always follow the advice given below and at CG64878+. If the permitted area is agreed but the necessary valuations and/or apportionments are not agreed you should follow the unagreed valuation procedure explained at CG74500+.

If a taxpayer considers that the whole of any land disposed of was within the permitted area, so that any gains which arise would be fully covered by private residence relief, they may not be prepared to enter into negotiations on valuations or apportionments. If so, the Valuation Office Agency will report unagreed valuations and apportionments but you should not follow the unagreed valuation procedures at CG74500+ at this stage. You should make a report under CG64878+.