Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Increasing the boundary

22 September 2009 / Penelope Lang
Issue: 4224 / Categories: Comment & Analysis , Inheritance Tax
Agricultural property relief now applies across the EEA. PENELOPE LANG explains the benefits


  • Strict rules apply to agricultural property relief.
  • APR must apply to property EU-wide.
  • Holdover relief may also be available.
  • Next deadline for claims is 21 April 2010.

Agricultural property relief is very valuable to farmers and landowners. It has the distinctive feature that it is the only relief which can provide relief for dwelling houses and as well to landowners who are letting their property.

Prior to 22 April 2009 the relief was limited to land in the UK Channel Islands and the Isle of Man (IHTA 1984 s 115(5)) while in contrast business property relief is available on a worldwide basis.

Unsurprisingly APR is available on ‘agricultural property’ which is property agricultural land buildings used for agriculture and cottages and...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon