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HMRC internal manual

Inheritance Tax Manual

Occupation: Northern Ireland

In Northern Ireland there are different types of licence arrangement (traditionally referred to as ‘conacre lettings’, but strictly conacre and agistment). Where such arrangements are in place the availability of agricultural relief on the land, and on any ‘farmhouse’(IHTM24036) where occupation for agricultural purposes is claimed by reference to the deceased’s involvement with the land, is considered in exactly the same way as in the rest of the UK. That is. the availability of agricultural relief is a question of fact and degree to be decided upon the particular facts of each case.