http://www.legislation.gov.uk/ukpga/2013/29/section/149/notesExplanatory Notes to Finance Act 2013HM Revenue & CustomsHM TreasuryKing's Printer of Acts of Parliament2020-04-22
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="c00001" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="0029">Finance Act 2013</Citation>
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17 July 2013
Introduction<CitationSubRef id="c00560" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/94" CitationRef="c00001" SectionRef="section-94">Sections 94</CitationSubRef> – <CitationSubRef id="c00561" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/174" CitationRef="c00001" SectionRef="section-174">174</CitationSubRef>, <CitationSubRef id="c00563" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/33" CitationRef="c00001" SectionRef="schedule-33">Schedules 33</CitationSubRef>, <CitationSubRef id="c00564" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/34" CitationRef="c00001" SectionRef="schedule-34">34</CitationSubRef>, <CitationSubRef id="c00565" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/35" CitationRef="c00001" SectionRef="schedule-35">35</CitationSubRef>: Annual Tax on Enveloped DwellingsDetails of the Sections
<CitationSubRef id="c00689" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/149" CitationRef="c00001" SectionRef="section-149">Section 149</CitationSubRef> – “Farm worker” and “former long-serving farm worker”
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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.
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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.
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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.
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Subsection (4) regards occupation of part of a dwelling as occupation of it all.