Finance (Local Property Tax) Act 2012 section 2A

Residential property

Section 2A defines what constitutes a "residential property" for the purposes of the Local Property Tax, including the treatment of associated buildings, yards, gardens and grounds.

• A residential property is any building in use as, or suitable for use as, a dwelling.
• Sheds, outhouses, garages and other ancillary buildings enjoyed with a residential property form part of that property.
• Yards, gardens and other grounds normally enjoyed with a residential property also form part of it.
• Where associated grounds exceed 0.4047 hectares (approximately one acre), only the most suitable portion up to that limit is included as part of the residential property.