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HMRC internal manual

Inheritance Tax Manual

Agricultural property: farm buildings

Farm buildings, other than those for the intensive rearing of livestock or fish (IHTM24033) must be of character appropriate to the land. They usually will be unless, for example, the area of land is very small. The District Valuer will provide details in cases where the farm buildings are not considered to be of character appropriate.

The farm buildings must be occupied for the purposes of agriculture (IHTM24060). You may need to investigate this in some cases. For example, where all the land is let for mowing/grazing and there are extensive farm buildings, it may be that not all the buildings or structures were occupied for agricultural purposes and relief will not be available for buildings which are derelict. (IHTM24083)