Commentary

B6.754 ATED—farmhouses

Business tax
Business tax | Commentary

B6.754 ATED—farmhouses

Business tax | Commentary

B6.754 ATED—farmhouses

Broadly, relief from ATED is available where a dwelling is used for the purposes of a farming business, provided it is occupied by a 'farm worker', a 'former long-serving farm worker' (see below), or the surviving spouse or civil partner of a former farm worker.

Where on a day in a chargeable period1:

  1.  

    •     a dwelling ('the farmhouse') forms part of land occupied for the purposes of a 'qualifying trade of farming' (see below), and

  2.  

    •     a person carrying on the trade is entitled to, or connected with a person who is entitled to, an SDI in the farmhouse,

that day is a relievable day in relation to the SDI if on that day the farmhouse is occupied:

  1.  

    •     by a 'farm worker' (see below) who occupies it for the purposes of the trade, or

  2.  

    •     by a 'former long-serving farm worker' (see below), or the surviving spouse or civil partner of a former farm worker

A trade of farming is a 'qualifying trade of farming' only if it is carried on on a commercial basis and with a view to profit2. 'Farming' has the same meaning as in CTA 2010, s 1125, see B5.101, but for these purposes also includes market gardening which has the same definition as in CTA 2010, s

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