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Basic principles of agricultural property relief (APR)

I7.302 Scope of APR

For the latest New Development, see ND.2441 and ND.2751.

The current agricultural property relief (APR) regime applies to transfers of value made after 9 March 1981, either in lifetime or on death.

It replaced the original relief, which applied where the transfer of value took place before 10 March 1981 – for further information on the old rules see I7.390.

APR applies to transfers made, or treated as made, by individuals and to chargeable events in relation to settled agricultural property with no qualifying interest in possession (see Division I5.3)¹ and it does not have to be claimed².

For transfers before 6 April 2024, APR is available in respect of transfers of agricultural land, together with appropriate houses, farm buildings or woodlands³, situated in the UK, the Channel Islands, the Isle of Man or the European Economic Area⁴,