The term “curtilage” commonly denotes a piece of land adjacent to a dwellinghouse, forming a unified enclosure with it, where their connection is such that they constitute a unified entity.
This definition holds significance in various contexts:
Identifying properties eligible for private residence relief (exemption from capital gains tax upon selling a private residence). Determining the scope of properties affected by listing (any object or structure within the curtilage of the building that, while not affixed to the building, is part of the land since before July 1, 1948). Defining the extent of VAT relief on works performed on protected buildings (e.g., listed buildings). Regarding permitted development within the curtilage of a dwellinghouse, distinct from outside the planning unit. It may also impact property sales delineation and was referenced in defining previously developed land (brownfield land) in Planning Policy Statement 3: Housing (PPS3).
Buildings within the curtilage must be in close geographical proximity to the main property and integral to it. However, each case’s specifics must be carefully assessed. Smaller residences typically have a smaller curtilage, while extensive estates may extend beyond the curtilage of the main estate house.
The presence of a wall or fence between buildings may indicate they are not within the same curtilage, although exceptions exist, such as a walled garden. Likewise, a public road or tidal water may delineate the curtilage boundary, yet it need not be explicitly demarcated.
More crucial than physical boundaries is the concept of interdependence, where the curtilage serves the main property in a practical manner. In Lewis v. Rook, the Court of Appeal suggested that for one tangible hereditament to fall within another’s curtilage, it must be so closely associated that it genuinely forms an integral part of it.
Traditionally, the “front curtilage” is the land situated ahead of the principal elevation, while the “rear curtilage” is behind it. However, this distinction may not align with physical partitions like fences or walls.