GOV.UK
Compensation: displaced tenants: agricultural: tenants improvements
The tenant is entitled to compensation for improvements to the holding which cannot be removed when the tenancy is terminated, either under Section 64 AHA 1986 or under Section 16 ATA 1995. In both cases the amount of compensation is measured by the increase in value of the holding attributable to the improvement. The principles in Davis v Powell, see CG72400, apply and the compensation is not chargeable to Capital Gains Tax.