Agricultural Relief - Farm Business Tenancy and Turf

This relates to arable farmland that has been farmed for crops for hundreds of years. If half of a farmer’s land is now rented on an 18 month farm business tenancy for the farming of wheat and potatoes, and the other half of the land is rented to a different business on an 18 month farm business tenancy for the production of turf. Were the farmer (land owner) to die, would agricultural property relief be available on all of the land or only that which is currently rented for wheat and potatoes? HMRC’s inheritance tax manual states no specific exemption for turf, but points to a rating case that turf production was accepted as being in agricultural use for the purposes of ratings exemption. (Lothian Region vs Rolawn Ltd.)

Hi

We cannot answer Inheritance Tax queries on this forum.

You will need to contact the IHT team via the link below:

Inheritance Tax: general enquiries

Thank you

Unfortunately the inheritance tax team say they can’t answer the query as they only deal with the inheritance tax form. So which HMRC team can go to to clarify what the inheritance tax manual means if the inheritance tax team are unable to do so?

Hi,

This Forum does not deal with Inheritance Tax. Please contact Inheritance Tax team. See link below:  

Inheritance Tax: general enquiries

Please take this matter with them. 

Thank you.
 

So why are they saying they can’t help? Is there another department?