The article discusses Agricultural Property Relief (APR), the law that covers most of the exemptions of farmhouses from inheritance tax. For tenanted farms, APR is worth 100% of the value of the land and farmhouse if it carries the right to vacant possession within 12 months or is subject...
agricultural property relief (APR) increasing, grazing livestock around panels may not be enough to protect the APR status, she says."Legislation states that the primary purpose of land qualifying for agricultural property relief must be agriculture, so where solar panels predominate on land leased ...