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HMRC internal manual

Inheritance Tax Manual

Agricultural property: Scotland

Although it is not strictly in accordance with the doctrine of crops being pars soli (where land ownership includes the ground itself and all that is part of the ground) you should treat growing crops as agricultural property where the crop owner is

  • the tenant of the land on which they were growing
  • the owner-occupier of such land,
  • a member of a partnership farming or tenanting the land for which agricultural relief is claimed.

Agricultural relief is not due on the landlord’s interest in the crops as the tenant has the right to separate them from the soil.

You should seek advice where any problems arise.