However there are three exceptions when you can lift your ball and replace it without penalty:

• If it lands in an animal burrow - the hole must be made by a burrowing animal such a rabbit, fox or mole.

  A hole made by a dog is not abnormal ground and player is not allowed to take relief although the R&A do not say how one is meant to tell the difference!

• If it lands in casual water - a temporary build up of rainwater lying on the surface of the course - ie not running water
• If it lands in an area marked Ground Under Repair (GUR) - when repairs are being made club officials can designate an area to be GUR in order to protect it.