Permitted development rights previously set the temporary use of land for camping at an allowance of 28 days in any calendar year (this was extended to 56 days during the pandemic).

Effective from 26 July 2023, the existing 28-day timeframe will be replaced by a new permitted development right that allows the use of any land as a recreational campsite for 60 days per calendar year, for no more than 50 tents, motorhomes or campervans. Moveable structures related to the campsite use, such as portable toilets, are also allowed.

Under the new amendment, land owners must notify the Local Planning Authority before operating as a temporary recreational campsite, also identifying the exact locations of the required on-site toilet and waste disposal facilities.

The existing 28-day right to camping will be removed from July 2024, though land can still be used for the temporary placing of tents, motorhomes and campervans for up to 28 days if they are associated with a festival.

Some exceptions apply. The new permitted development right does not extend to land on which there are scheduled monuments, safety hazard and military explosive areas, designated Sites of Specific Scientific Interest or listed buildings, unless full planning permission is granted. Sites located within certain flood zones must also apply to the Local Authority for prior approval before opening.

Additionally, the new permitted development right does not apply to the placing of standard touring caravans, in order to minimise potential impact on the land and highways.

These amendments are good news for land owners looking to diversify. Rickard Luckin can assist with associated VAT and other tax-related implications , as well as preparing a brief business plan and/or cash flow forecast , to help you know what income and expenditure to expect as well as ensuring you are treating this correctly in your accounts and for tax purposes.

This article is from the latest edition of our Agricultural Briefing. To receive future copies of any of our newsletters directly to your inbox, please visit our preference centre to register your interest.