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What is the scope of an option to tax?

An option to tax has effect over the land or a building which is specified in the option.

When a person opts to tax a building, the option will continue to apply to the land on which the building stood if the building is demolished and any future buildings which are constructed on the land. In other words, the option has effect over the whole of the building (it is not possible to opt just part of the building) and all the land within its ‘curtilage’ (which is the land immediately around the building including, for example, forecourts and yards).

Where a person opts