IHTM24090 - Occupation of farmhouses, cottages and farm buildings: Introduction
Farmhouses, cottages and farm buildings used in connection with any of the activities described at IHTM24061 will normally qualify for agricultural relief.
When deciding whether the use of a property satisfies the conditions for 鈥榦ccupation for agricultural purposes鈥� you must look at the type of property under consideration and the type of activity capable of amounting to use for the purposes of agriculture. When considering whether a farmhouse satisfies IHTA84/S117 note that considerations also apply as to whether the property is a 鈥榝armhouse鈥� under IHTA84/S115(2) (IHTM24036).