Introduction Details of the Sections Section 148 – Farmhouses
284.Subsections (1) and (2) provide that a day in a chargeable period is a relievable day in relation to a single dwelling interest where the dwelling forms part of farming land, a person beneficially entitled to it (or a connected person) is carrying on a qualifying trade of farming and the farmhouse is occupied by a farm worker who occupies it for the purposes of the trade, a former long-serving farm worker or the surviving spouse or civil partner of a former qualifying farm worker.
285.Subsection (3) provides that farming is a qualifying trade only if it is carried on a commercial basis and with a view to profit.
286.Subsection (4) defines “farming” to include “market gardening” for the purposes of this Part and that otherwise these terms have the same meaning as in CTA 2010.