You need to ensure that the property has been occupied (
IHTM24070) for agricultural purposes (
IHTM24060) throughout the period
between the date of transfer and the date of death. It does not
matter if the identity of the occupier has changed, but the
occupation must have been continuous.
In this context, this means occupation for the purposes of
agricultural relief generally. So if the property has been let on,
say, a grazing let, the fact that, with this type of letting, the
land is normally vacant for part of the year would not necessarily
mean that it had not been continuously occupied. Similarly, a short
break between lettings while a new tenancy agreement was drawn up
would not prevent the condition from being satisfied.
