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HMRC internal manual

Inheritance Tax Manual

Value and Valuation: Buildings and fixtures erected by tenant farmers

Under the Agricultural Holdings Acts (IHTM24210) a tenant farmer has a right to remove certain buildings and fixtures erected by him on the holding. Business relief is usually available against the value of such assets.

In Scotland, the tenant’s right under the Agricultural Holdings Acts is for compensation in respect of improvements. Such compensation will normally be entitled to business relief in the estate of the tenant.