I8.365 Farm cottages

I8.365 Farm cottages

Cottages occupied by persons employed solely for agricultural purposes1, in connection with an agricultural property2 which is being valued, are valued without regard to any additional value they might have as residences for persons in other occupations3. This provision applies where a tied cottage is occupied by an agricultural worker; any additional value it might have on the basis of its being sold or let in the open market to a prospective purchaser or tenant with a non-agricultural occupation is disregarded.

If a farm cottage is occupied by a retired farm employee or his or her widow or

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