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Chapter IHTM24061

Document Cited authorities 1 Cited in Related
Vincent
Published date20 March 2016
Record NumberIHTM24061
CourtHM Revenue & Customs

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 – ‘food’ in this context would include, for example, grapes grown to produce wine and apples grown to produce cider,
  • 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)
  • ...

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