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Agricultural Property Relief

We are a firm who specialise in dealing with probate

and estate administration work.

Please call us for a free no obligation chat on 0800 3 10 11 12

Agricultural Property ReliefWelcome to our page relating to Agricultural Property Relief.  We are a firm who specialise in dealing with probate and estate administration work.  At Seatons, we offer a helpful and friendly service with low fees that provide exceptional value for money.  Please call us today for a free no obligation chat on 01536 276300 or use our online enquiry form.

Agricultural Property Relief

If you have an interest in or own agricultural land and/or property, your estate is likely to qualify for Agricultural Property Relief (APR). As with Business Property Relief (BPR), the rules are stringent and even more complex and it is important to know what will and what will not qualify for APR.

Agricultural land under cultivation either let or farmed by the owner will attract 100% APR so long as it has been owned and farmed by you for more than 2 years.

Any land used for grazing cattle and sheep will also qualify for 100% APR. Associated buildings, i.e. barns and milking sheds will also qualify.

The farmhouse however is today unlikely to attract 100% APR and must be “character appropriate” to the size of the farm. The farmhouse must be seen to be the centre of operations for the farm and of such a size to be relevant to the size of the overall farming operation.  In other words, the farmhouse needs to be in proportion to the size of the farm to qualify.

By way of example here, a large listed Georgian mansion with say 200 acres of arable land is unlikely to qualify for 100% APR, being classed as not “character appropriate” when a much smaller three bedroom house would qualify.

Any cottages on the farm may also qualify for APR so long as they are occupied by agricultural workers.  If they are rented out on normal assured shorthold tenancies, then it is likely that they will not qualify.

Grazing for horses will not qualify for APR but if you were operating a livery stable and associated business, then BPR may qualify here. Today, the average size modern farm is likely to qualify for a combination of APR and BPR. Again, as with BPR, advice is needed to maximise all of the reliefs available.

If you have any further queries, please call 01536 276300.

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Adrian Chambers - Seatons Solicitors

Agricultural Property Relief Specialists

I’m Adrian Chambers and specialise in Probate and Estate matters. We aim to provide our clients with an outstanding legal service.

We will help and support you and most importantly we work hard for you.

If you need help administering a loved one’s estate, please click here for further information.

Please contact us for a free, no obligation chat on 01536 276300 or contact us online.

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WE ARE STILL OPEN FOR BUSINESS HOWEVER, OUR FRONT DOORS WILL BE CLOSED TO THE PUBLIC DURING THIS 2nd LOCKDOWN PERIOD from 5th November until further notice. For us all to be as safe as possible, our preference will be to interact with clients by telephone, email and/or zoom meetings ONLY. We would ask that if you have to drop any papers off at our offices, you use our Post Box unless you need anything copying, in those cases please knock the door and one of our receptionists will deal with you at the front door but only if you are wearing protective face coverings. If you require further assistance then a member from the relevant department will telephone you thereafter to discuss. We hope you understand that this is to safeguard you, our staff and to limit as much contact as possible. We may take a little longer to respond to enquiries and deal with matters. Please bear with us. FOR MORE INFORMATION CLICK THE BUTTON BELOW.