CG64800 - Garden/grounds: permitted area: introduction


The extent of the garden or grounds of a person's residence which qualifies for relief is referred to in the legislation as the permitted area. If the garden or grounds do not exceed the area outlined in CG64815-CG64817 relief for the whole of the garden or grounds is automatically due.

If the garden or grounds exceed that area relief may be available for a larger area if that area can fulfil a stringent statutory test which is explained at CG64818-CG64820.

The legislation provides tests to determine

  • the extent, TCGA92/S222 (3), and
  • the location, Section 222(4)

of the permitted area. The legislation also states that in all cases the permitted area must include the site of the dwelling house, Section 222(2).