IHTM24061 - Agricultural purposes:
Qualifying uses of land
The following land uses should be accepted as for the
‘purposes of agriculture’ within the meaning of
IHTA84/S117
- cultivation to produce food for human and
animal consumption,
- use to support livestock kept to produce
food for human consumption, such as meat or milk or other products
such as wool,
- the keeping of such other animals as may
be found on an ordinary farm, for example, horses kept for farm
work,
- the breeding and grazing of racehorses on
a stud farm. This is not an agricultural purpose (
IHTM24068) under general law, but is
made one for the purposes of agricultural relief by IHTA84/S115
(4),
- land set aside for permanent or rotational
fallow (
IHTM24064)
- cultivation of short rotation coppice (
IHTM24063).
Land that is normally used for agricultural purposes may
occasionally be used for other purposes. Provided those other
purposes are not the primary reason for the occupation of the land,
the land should be regarded as occupied ‘for the purposes of
agriculture’ when considering a deduction for relief. One
example is a normal working farm over which an annual
point-to-point horse race is run.
