This instruction outlines the current procedure where the VOA (
IHTM23002) considers that any land and
buildings for which Agricultural Relief (
IHTM24001) (AR) is claimed do not
qualify as agricultural property (
IHTM24030). The instructions currently
apply to property in England, Scotland and Wales only. However,
they may be extended to property in Northern Ireland in the future.
The role of the VOA (
IHTM24165) in cases where AR is claimed
is to advise on which land and buildings qualify as agricultural
property and then to provide any valuations that may be required.
Where these matters cannot be agreed it is us who must decide which
cases should be pursued through the formal appeal procedures (
IHTM23090).
If following inspection and after making any necessary
further enquiries the VOA considers that all the land and buildings
in respect of which AR has been claimed prima facie qualify as
agricultural property, the VOA will proceed in accordance with the
usual case procedures (
IHTM23221). If, however, the VOA
considers that any land and buildings for which AR is claimed do
not qualify as agricultural property, an Initial AR Report will be
sent to the caseworker, for the attention of TG. There will then be
no further contact by the VOA with the taxpayer until further
instructions are sent by TG, although if the case includes other
properties for which the relief is not claimed the VOA will proceed
with those valuations in the normal way. VOA aim to issue any
Initial AR Report within 8 weeks of receipt of the case.
You should send any Initial AR Reports that you receive to
TG (Nottingham), with the file. This includes Edinburgh and Belfast
cases (which should be routed via Central Registry in Nottingham).
Indigenous Scottish cases should also be routed via TG Edinburgh,
to enable any specific Scottish law aspects to be considered. Given
the need to ensure that these Reports reach TG as soon as possible,
you should ensure that these Reports (and files) are noted and
passed on immediately. They should not be added to existing work on
hand for consideration in chronological order.
On receipt of the Initial AR Report TG will decide whether
the claim for relief should be challenged. If not, they will settle
the matter with the taxpayer on without prejudice grounds and
notify the VOA that no further action in that respect is required.
If the claim is to be challenged TG will issue further instructions
to the VOA.
The VOA will then continue with negotiations in the usual
way. If it becomes clear that agreement will not be possible, the
VOA will report on the form VO 1103, seeking instructions on
whether to prepare an Appeal Report (
IHTM23090). In that instance, please
re-refer to TG for further guidance.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
