This was an SDLT mixed-use overpayment relief claim for £265,750 which turned on whether the presence of a sewage treatment plant (“STP”) located on the taxpayers’ property and which served the dwelling and the neighbouring flats, formed part of the garden or grounds of their dwelling.
The FTT weighed up all the evidence and decided that the STP did not turn the area affected into non-residential property for SDLT purposes. As an aside, the FTT’s use of triple negatives at para 175 of its decision illustrates the difficulty that can result from such use.
You can read the full decision here
