88FLand contiguous to land used as a principal place of residence

88F Land contiguous to land used as a principal place of residence (1) Land referred to in section 34B(2B) is exempt from vacant residential land tax if the land— (a) is owned by the owner of PPR land; and (b) is contiguous with the PPR land or separated from the PPR land only by a road or railway or other similar area across or around which movement is reasonably possible; and (c) enhances the PPR land; and (d) is used solely for the private benefit and enjoyment of the person who uses and occupies the PPR land. ***permitted occupant*** means a person (other than a tenant) who uses and occupies land with the permission of the owner; ***PPR land*** means— (a) land referred to in section 54(1)(a), (ab), (b) or (c); or (b) land that has been used and occupied for a period (whether continuous or aggregate) of greater than 6 months in the year preceding the tax year by any one or more of the following— (i) the owner of the land as the principal place of residence of the owner; (ii) the owner's permitted occupant as the principal place of residence of the occupant; (iii) a natural person under a lease made in good faith and not for the purpose of avoiding the payment of vacant residential land tax. S. 88G inserted by No. 38/2023 s. 35 (as amended by Nos 22/2024 s. 22, 50/2024 s. 51).