Agricultural property qualifying for APR (see Division I7.3) may also qualify for BPR. For example the land used in a farming business which has been farmed for more than two years will potentially qualify for both reliefs. In this situation, APR is given in preference to BPR1. BPR can often 'mop up' the value of assets which do not qualify for APR in an agricultural business but which are used for the purposes of the business. This would include the hope or development value of agricultural land if it is used in a farming business (but not where the land qualifies for APR as let land).
Comparison with APR
One of the major differences between APR and BPR is that APR is given on specific land or buildings
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