I have my markup as follows:
Sheds & Housing
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Solution: http://jsfiddle.net/AdKy9/2/
Add this to your code:
element, goes to location. Adds tags to the padding tag until target location is at the top of the window
Note: checks ALL tags because the second or even third target locations might need padding if the window has a large vertical height and/or a large horizontal width. This also could be implemented without jQuery, but using jQuery is just easier and cross-browser.