The whole 0.94 of a hectare comprising the garden and grounds of the appellants’ property was required for the reasonable enjoyment of their dwelling-house and so fell within the permitted area qualifying for principal private residence relief. 

Summary 

The whole 0.94 of a hectare comprising the garden and grounds of the appellants’ property was required for the reasonable enjoyment of their dwelling-house and so fell within the permitted area qualifying for principal private residence (PPR) relief. 

Background 

The appellants (husband and wife) purchased a property in 1997 for £450,000. The entire property and grounds covered 0.94 of a hectare. The property was adjoined by allotments on one side and fields on another two sides with the road running along the fourth side. 

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