Commentary

I7.306 Agricultural land and pasture

IHT, trusts and estates

I7.306 Agricultural land and pasture

I7.306 Agricultural land and pasture

'Agricultural land or pasture' means land of which the prime function is to grow crops or graze livestock. The crops do not have to be foodstuffs. Any land used principally for a purpose other than agriculture, such as a golf course or a grouse moor, would not fall within the definition of 'agricultural property' even though the land may occasionally be used or be capable of being used for agricultural purposes1.

There may, however, be parts of such land which are clearly 'agricultural property' such as land on a grouse moor which is specifically made

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