Commentary

I7.307A Other uses qualifying as agricultural property

IHT, trusts and estates

I7.307A Other uses qualifying as agricultural property

I7.307A Other uses qualifying as agricultural property

Aside from the primary agricultural uses described at I7.305 and I7.306, other uses of the land which may attract APR are:

  1.  

    •     Woodland if it is occupied with agricultural land or pasture and the occupation is ancillary to that of the agricultural land or pasture1. Included in this category would be woodland shelter belts, game coverts, coppices grown for fencing materials on the farm and clumps of amenity trees or spinneys2.

  2.  

    Woodland would probably not include a plantation of small conifers grown for sale as Christmas trees (Jaggers (trading as Shide Trees) v Ellis3, a decision on the meaning of woodland for income tax purposes. In any event such an activity would likely not be considered agriculture.

  3.  

    •     Any building used in connection with the intensive rearing of livestock or fish if it is occupied with agricultural land or pasture and the occupation is ancillary to that of the agricultural land or pasture4. In relation to fish farms, 'any building' may include adapted or constructed ponds but not streams or rivers5. A fish farm is not agricultural property if the fish

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