IHTM24092 - Occupation of farmhouses, cottages and farm buildings: Cottages

It is for you to decide whether a cottage which is temporarily vacant is being genuinely held for the purposes of agriculture (such as where one farm-worker has vacated and another is shortly to take up occupation) and should be treated as also satisfying IHTA/S117 (and would otherwise appear to satisfy IHTA84/S115 (2)).

Farm cottages let to a person unconnected to the agricultural land that is subject to the transfer are unlikely to qualify for relief.