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HMRC internal manual

Stamp Duty Land Tax Manual

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: qualifying farming trade

The meaning of a ‘qualifying farming trade’ is drawn from Section 1125 CTA 2010. It means the occupation of land wholly or mainly for the purposes of husbandry and, exceptionally, includes the occupation of land for the purposes of market gardening. The stabling of horses and care of those horses will not amount to either farming or market gardening. That trade must also be undertaken on a commercial basis and with a view to profit.

Occupation of part of the dwelling is regarded as occupying the whole of the dwelling for this purpose. That is to say that, where only part of a single-dwelling interest is occupied for purposes that would qualify for farmhouse relief, then the whole interest will be treated as qualifying.