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Residential land (but not residential property)

Land zoned for residential development

A SSAS can also purchase land that has been zoned for residential development. Residential property is not, however, permitted (at least not without incurring penal tax charges) but residential land is acceptable as long as it does not contain any building or structure which is suitable for use as a dwelling.

As such, the Trustees should not actually develop the residential sites, however, the Trustees could buy land and obtain residential planning permission and then sell the land on as sites, for example, to a developer. Agricultural land is also permissible.

ssas specialist pension northern ireland

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