PART 3

Annual tax on enveloped dwellings

Reliefs

Farmhouses
148
1
This section applies where on a day in a chargeable period—
a
a dwelling (“the farmhouse”) forms part of land occupied for the purposes of a qualifying trade of farming, and
b
a person carrying on the trade is entitled to, or connected with a person who is entitled to, a single-dwelling interest in the farmhouse.
2
That day is relievable in relation to the single-dwelling interest if on that day the farmhouse is occupied—
a
by a farm worker who occupies it for the purposes of the trade, or
b
by a former long-serving farm worker, or the surviving spouse or civil partner of a former farm worker.
3
A trade of farming is a “qualifying trade of farming” only if it is carried on—
a
on a commercial basis, and
b
with a view to profit.
4
In this section—
- “farming” has the same meaning as in the Corporation Tax Acts (see section 1125 of CTA 2010), except that in this section “farming” includes market gardening;
- “market gardening” has the same meaning as in the Corporation Tax Acts (see section 1125(5) of CTA 2010).
Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)
Pt. 3 modified (temp.) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 24 para. 2