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A 鈥榖uilding鈥�, whether a farm building, a cottage or a farmhouse, that is occupied and used in connection with the use and management of land treated as agricultural property under an environmental management (EM) agreement must also be 鈥渙f a character appropriate to the land.鈥�

The test of a character appropriate is largely similar to the existing test for character appropriate on agricultural property (IHTM24050).

If the building was constructed to be used for the purpose of the EM agreement, the test is of a character appropriate to that purpose. However, if the building was constructed before the agreement came into existence and occupied with agricultural land, it must also have been of a character appropriate to the land immediately before the land was entered into the agreement.

As such, a farmhouse, cottage or farm building occupied together with land formerly occupied for agricultural purposes will qualify for relief if it was of a character appropriate to the land when it was occupied for agricultural purposes and at the date of transfer when it was being used under the qualifying agreement.

Where a building is occupied together with land occupied for agricultural purposes as well as land managed under an EM agreement treated as agricultural property under S124C, the character appropriate test is applied to all the land (IHTA84/S124C(3)). 听So, for example, if the owner had entered 90 acres of their 300 acre farm into a qualifying agreement, while continuing to farm the remaining 210 acres, you should consider whether the buildings are of a character appropriate to the whole 300 acres they are occupied with.

Any concerns over whether a particular building is of a character appropriate should be referred to Technical to be decided together with input from the Valuation Office Agency (IHTM24160).