There seems to be confusion everywhere with regard to what Garden
Land can be used for once no longer attached to a dwelling. (Assuming
it is. not to be used for development). I believe planning authorities
consider it has had a change of use when no longer attached to a
dwelling. But to what? What does it become? Is planning permission
required just to continue using it as a garden? How do planners regard
this? HMRC regard garden land sold without a dwelling as residential
land, in respect of SDLT. Would that therefore be sufficient
legislation to apply to planning decisions? There has been no change
of use if still using it as a garden?
Any comments much appreciated.
