Finance Act 2013

148 Farmhouses

(1) This section applies where on a day in a chargeable period—

(a) a dwelling (“the farmhouse”) forms part of land occupied for the purposes of a qualifying trade of farming, and

(b) a person carrying on the trade is entitled to, or connected with a person who is entitled to, a single-dwelling interest in the farmhouse.

(2) That day is relievable in relation to the single-dwelling interest if on that day the farmhouse is occupied—

(a) by a farm worker who occupies it for the purposes of the trade, or

(b) by a former long-serving farm worker, or the surviving spouse or civil partner of a former farm worker.

(3) A trade of farming is a “qualifying trade of farming” only if it is carried on—

(a) on a commercial basis, and

(b) with a view to profit.

(4) In this section—

• “farming” has the same meaning as in the Corporation Tax Acts (see section 1125 of CTA 2010), except that in this section “farming” includes market gardening;

• “market gardening” has the same meaning as in the Corporation Tax Acts (see section 1125(5) of CTA 2010).