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This article discusses relief from ATED where a dwelling is used for the purposes of a farming business and is occupied by a 'farm worker', a 'former long-serving farm worker' (see below), or the surviving spouse or civil partner of a former farm worker. For the effect of ATED reliefs, see B6.745.

Where on a day in a chargeable period¹:

1. Ìý

   •ÌýÌýÌýÌý a dwelling ('the farmhouse') forms part of land occupied for the purposes of a qualifying trade of farming (see below), and

2. Ìý

   •ÌýÌýÌýÌý a person carrying on the trade is entitled to, or connected with a person who is entitled to, an SDI in the farmhouse,

that day is a relievable day if on that day the farmhouse is occupied:

1. Ìý

   •ÌýÌýÌýÌý by a 'farm worker' (see below) who occupies it for the purposes of the trade, or

2. Ìý

   •ÌýÌýÌýÌý by a 'former long-serving farm worker' (see below), or the surviving spouse or civil partner of a former farm worker

To qualify, the farming trade must be carried on