Chapter IHTM24064
| Published date | 20 March 2016 |
| Record Number | IHTM24064 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
‘Set-aside’ was a scheme designed to reduce the production of arable crops. It was introduced in 1988. Farmers in the scheme agreed to set-aside (that is to stop using for any kind of agricultural production) a percentage (originally at least 20%) of the land they had been using for growing agricultural crops. In return they received annual compensation payments.
While the scheme was in operation we accepted that arable land set-aside to permanent or rotational fallow was both
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