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Contents

Official guidance

Inheritance Tax Manual

IHTM24000 · Agricultural relief

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IHTM24001 · Introduction: introduction to agricultural relief
IHTM24011 · Overview of agricultural relief: outline of the relief
IHTM24012 · Overview of agricultural relief: General conditions
IHTM24013 · Overview of agricultural relief Information sources
IHTM24014 · Overview of agricultural relief: Reviewing the information
IHTM24015 · Overview of agricultural relief: Sole farming businesses
IHTM24016 · Overview of agricultural relief: Farming partnerships
IHTM24017 · Overview of agricultural relief: deceased as landlord
IHTM24020 · Unlisted shares: Introduction
IHTM24021 · Unlisted shares: Sale within three years of death
IHTM24022 · Unlisted shares: Rate of relief
IHTM24023 · Unlisted shares: Occupation and ownership tests
IHTM24024 · Unlisted shares: Replacements
IHTM24030 · Agricultural property: definition of agricultural property
IHTM24031 · Agricultural property: definition of agricultural land or pasture
IHTM24032 · Agricultural property: Woodlands
IHTM24033 · Agricultural property: Buildings used for the intensive rearing of livestock or fish
IHTM24034 · Agricultural property: Farm cottages
IHTM24035 · Agricultural property: farm buildings
IHTM24036 · Agricultural property: Farmhouses
IHTM24037 · Agricultural property: Agricultural ‘property’
IHTM24038 · Agricultural property: Scotland
IHTM24039 · Agricultural property: Fishing and sporting rights
IHTM24040 · Agricultural property: Contracts and trusts for sale
IHTM24050 · Character appropriate: Introduction
IHTM24051 · Character appropriate: Farmhouses
IHTM24052 · Character appropriate: How are the factors to be balanced
IHTM24053 · Character appropriate: Golding v HMRC [2011] UKFTT 351 (TC)
IHTM24060 · Agricultural purposes: Introduction
IHTM24061 · Agricultural purposes: Qualifying uses of land
IHTM24062 · Agricultural purposes: Other uses of land
IHTM24063 · Agricultural purposes: short rotation coppice
IHTM24064 · Agricultural purposes: Set-aside scheme
IHTM24065 · Agricultural purposes: Qualifying uses of land: the habitat scheme
IHTM24066 · Agricultural purposes: the countryside stewardship scheme
IHTM24067 · Agricultural purposes: Farm Woodland Premium Scheme and other agri-environmental schemes
IHTM24068 · Agricultural purposes: Stud farms
IHTM24070 · Occupation: Introduction
IHTM24071 · Occupation: The occupation condition
IHTM24072 · Occupation: When is property occupied?
IHTM24073 · Occupation: Land Let on Grazing Licence
IHTM24074 · Occupation: Definition of a lease as opposed to a licence
IHTM24075 · Occupation: Northern Ireland
IHTM24076 · Occupation: When is property not occupied?
IHTM24080 · Share farming and contract farming agreements: Introduction
IHTM24081 · Share farming and contract farming agreements: Share farming
IHTM24082 · Share farming and contract farming agreements: Contract farming
IHTM24090 · Occupation of farmhouses, cottages and farm buildings: Introduction
IHTM24091 · Occupation of farmhouses, cottages and farm buildings: Farmhouses
IHTM24092 · Occupation of farmhouses, cottages and farm buildings: Cottages
IHTM24093 · Occupation of farmhouses, cottages and farm buildings: Farm buildings
IHTM24100 · Ownership: Introduction
IHTM24101 · Ownership: The meaning of ownership
IHTM24102 · Ownership: Reversionary interests
IHTM24110 · Replacement property: Introduction
IHTM24111 · Replacement property: Application of IHTA84/S118
IHTM24112 · Replacement property: Limitation of the relief
IHTM24113 · Replacement property: Example of limiting the relief
IHTM24114 · Replacement property: Interaction with business relief
IHTM24120 · Successions: Introduction
IHTM24121 · Successions: Application of IHTA84/S120
IHTM24122 · Successions: The occupation requirement
IHTM24123 · Successions: Example of the occupation requirement
IHTM24124 · Successions: Example of occupation by a company
IHTM24125 · Successions: Application with the transitional provisions (working farmer relief)
IHTM24130 · Successive transfers: Introduction
IHTM24131 · Successive transfers: Application of IHTA84/S121
IHTM24132 · Successive transfers: The occupation condition
IHTM24133 · Successive transfers: Limitations on relief
IHTM24134 · Successive transfers: Examples of relief
IHTM24140 · The rate of relief: Introduction
IHTM24141 · The rate of relief: Vacant possession and the higher rate of relief example of occupation by a company
IHTM24142 · The rate of relief: Grazing licences and the higher rate of relief
IHTM24143 · The rate of relief: Tenancies created on or after 1 September 1995 and the higher rate of relief
IHTM24144 · The rate of relief: Vacant possession and extra statutory concession F17
IHTM24145 · The rate of relief: Transitional provisions for relief (working farmers’ relief) at the higher rate for let land
IHTM24150 · Value and Valuation: Agricultural value of agricultural property
IHTM24151 · Value and Valuation: Excess of value over agricultural value, interaction with business relief
IHTM24152 · Value and Valuation: Treatment of mortgages and debts
IHTM24153 · Value and Valuation: Partnership interests
IHTM24154 · Value and Valuation: Buildings and fixtures erected by tenant farmers
IHTM24155 · Value and Valuation: Interaction with exemptions
IHTM24160 · The District Valuer: Introduction
IHTM24161 · The District Valuer: general issues
IHTM24162 · The District Valuer: Extent of agricultural property in the estate
IHTM24163 · The District Valuer: Investigation of character appropriate before the VOA referral
IHTM24164 · The District Valuer: VOA interim report
IHTM24165 · The District Valuer: Role of the District Valuer
IHTM24166 · The District Valuer: Character appropriate
IHTM24167 · The District Valuer: Additional advice on agricultural property
IHTM24170 · Lifetime transfers: Introduction
IHTM24171 · Lifetime transfers: Transfer of part of an agricultural holding
IHTM24172 · Lifetime transfers: Additional conditions
IHTM24173 · Lifetime transfers: The four additional conditions
IHTM24174 · Lifetime transfers: The ‘original property’
IHTM24175 · Lifetime transfers: Where shares or securities are the ‘original property’
IHTM24176 · Lifetime transfers: Continuing ownership
IHTM24177 · Lifetime transfers: The remaining agricultural property
IHTM24178 · Lifetime transfers: Continuing occupation
IHTM24179 · Lifetime transfers: The transferee
IHTM24180 · Lifetime transfers: Failure to satisfy the additional conditions
IHTM24181 · Lifetime transfers: Replacement property (other than shares or securities)
IHTM24182 · Lifetime transfers: Replacement property: shares or securities
IHTM24200 · Gifts with reservation of benefit: Introduction
IHTM24201 · Gifts with reservation of benefit: Qualifying conditions (excluding shares and securities)
IHTM24202 · Gifts with reservation of benefit: Agricultural property at the time of the GWR charge
IHTM24203 · Gifts with reservation of benefit: Qualifying conditions for shares and securities
IHTM24204 · Gifts with reservation of benefit: Interaction with business relief for shares and securities
IHTM24205 · Gifts with reservation of benefit: Notional transfer by the donee
IHTM24206 · Gifts with reservation of benefit: Disposal of gifted property by the donee
IHTM24210 · Agricultural tenancies: Introduction
IHTM24211 · Agricultural tenancies: Overview of the legislation 1948 to 1995
IHTM24212 · Agricultural tenancies: The Agricultural Holdings (Scotland) Act 2003
IHTM24213 · Agricultural tenancies: The Crofting Acts
IHTM24220 · Agricultural Holdings Act 1986: what is an agricultural holding?
IHTM24221 · Agricultural Holdings Act 1986: the protected annual tenancy
IHTM24222 · Agricultural Holdings Act 1986: extension to statutory protection
IHTM24223 · Agricultural Holdings Act 1986: Exceptions to statutory protection
IHTM24224 · Agricultural Holdings Act 1986: security of tenure
IHTM24225 · Agricultural Holdings Act 1986: sub-tenancies of agricultural land
IHTM24226 · Agricultural Holdings Act 1986: succession to agricultural holdings
IHTM24230 · Inheritance tax implications of the AHA 1986 and Agricultural Holdings (Scotland) Act 1991: Introduction
IHTM24240 · Agricultural Tenancies Act 1995: Introduction
IHTM24241 · Agricultural Tenancies Act 1995: Tenancies excluded from the 1995 Act
IHTM24242 · Agricultural Tenancies Act 1995: The contract of an ATA 1995 Act tenancy
IHTM24243 · Agricultural Tenancies Act 1995: Inheritance tax implications of the ATA 1995
IHTM24253 · Other issues: Comparison with the income tax provisions (for farming and exploitation of land)
IHTM24254 · Other issues: Payments and grants
IHTM24255 · Other issues: Form IHT414
IHTM24256 · European Economic Area (EEA) - transfers of value on or after 22nd April 2009
IHTM24300 · Environmental Management Agreements: Introduction
IHTM24301 · Environmental Management Agreements: Qualifying agreements
IHTM24302 · Environmental Management Agreements: Agricultural property
IHTM24303 · Environmental Management Agreements: Character appropriate
IHTM24304 · Environmental Management Agreements: Occupation and ownership
IHTM24305 · Environmental Management Agreements: Agricultural value
IHTM24306 · Environmental Management Agreements: Historic agreements
IHTM24307 · Environmental Management Agreements: AR after the end of a qualifying agreement
IHTM24308 · Environmental Management Agreements: Investigation
IHTM24083 · When is property not occupied?
IHTM24250 · Other issues: Milk quotas
IHTM24251 · Other issues: Valuing milk quotas
IHTM24252 · Other issues: Sugar Beet Quotas
IHTM24257 · European Economic Area (EEA) - retrospective application for transfers of value before 22 April 2009

Agricultural relief: contents
When is property not occupied?

IHTM24083 | When is property not occupied?

From HM Revenue & Customs · Inheritance Tax Manual

Page archived. Replaced with new IHTM24076.