SCHEDULES
F1SCHEDULE 6ARelief for certain acquisitions of residential property
7Meaning of “dwelling”, “new dwelling” and “the permitted area”
1
“Dwelling” includes land occupied and enjoyed with the dwelling as its garden or grounds.
2
A building or part of a building is a “new dwelling”if—
a
it has been constructed for use as a single dwelling and has not previously been occupied, or
b
it has been adapted for use as a single dwelling and has not been occupied since its adaptation.
3
“The permitted area”, in relation to a dwelling, means land occupied and enjoyed with the dwelling as its garden or grounds that does not exceed—
a
an area (inclusive of the site of the dwelling) of 0.5 of a hectare, or
b
such larger area as is required for the reasonable enjoyment of the dwelling as a dwelling having regard to its size and character.
4
Where sub-paragraph (3)(b) applies, the permitted area is taken to consist of that part of the land that would be the most suitable for occupation and enjoyment with the dwelling as its garden or grounds if the rest of the land were separately occupied.
Sch. 6A inserted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 17(2) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)