Exemption due to Agricultural Land

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  • #20756

    Hopefully looking for a quick response…..

    I have a case where the owner of a property and pig farm passed away and left the property to his brother.

    The brother has applied for exemption from this date to present based on it being unoccupied and unfurnished which is situated on agricultural land.

    So, it fits as it is unocc and unfurnished however in the Act i read it as

    “…the land must be agricultural or pastoral; or

    used for the purpose of poultry farming….”

    Agricultural means growing crops or farming live-stock.


    if the land is not being used for farming live-stock (due to farmer passing away) can the land still be classed as agricultural?


    Alex G

    I would agree with your definition of agricultural and that your case probably won’t meet that definition.

    However per your quote, it also says “or pastoral”.

    The definition of pastoral is so loose, e.g. “pertaining to the country, rural” that you might consider awarding the exemption on those grounds.

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