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Chapter IHTM24073

Document Cited authorities 4 Cited in Related
Vincent
Published date20 March 2016
Record NumberIHTM24073
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

There are many and varied methods of achieving a relationship between the owners of pasture and those who require pasture land for grazing, mowing or accommodating stock. A wide range of occupation arrangements exist ranging from formal tenancies creating an interest in land to informal verbal licences. The grazing licence is a commonly used arrangement; various terms are used to describe it such as sale of grass, grazing lets, grasskeep and other purely local terms.

Prior to the Agricultural Tenancies Act 1995 (effective from 1 September 1995), which introduced Farm Business Tenancies, grazing licences were an important method of avoiding the security of tenure provisions of the Agricultural Holdings Act 1986 (Section 2[3][a]).

However, grazing licences are still extensively used across the UK. This is because occupation of land on a grazing licence confers other important advantages upon the landowner. Considerations of wider taxation such as Income Tax, Single Farm Payment consequences and Milk Quota considerations all mean that grazing licences are still widely used.

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