Written by Alan MooreAll articles

Young trained farmer relief - qualification not achieved within the time limit

Posted on: 25 August 2022


A young trained farmer can avoid stamp duty (7.5%) on the transfer of a farm.  A young trained farmer is a farmer who has achieved a listed farming qualification and who is under 35 years of age. The farmer can also qualify if s/he achieves the qualification within four years of the transfer and then continues to farm the land for five years.

In appeal decision 93TACD2022 relief (SDCA 1999 s 81AA) was denied as the appellant did not achieve the standard within the time limit. 



Written by Alan Moore

Founder and CEO of Tax World Ltd

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