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Finance Act 2013

Section 149 – “Farm worker” and “former long-serving farm worker”

287.Subsection (1) requires a farm worker to have a substantial involvement in the day to day work of the trade or the direction and control of the conduct of the trade.

288.Subsection (2) requires a former long-serving farm worker to have been a farm worker in the qualifying trade for three consecutive qualifying years or three qualifying years out of any five year period.

289.Subsection (3) defines a qualifying period as one where the individual occupied the farmhouse for the purposes of the farming trade, the farmland was occupied for the purposes of the trade and the farmhouse was owned by the person claiming relief.

290.Subsection (4) regards occupation of part of a dwelling as occupation of it all.

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