A number of ‘habitat’ schemes have been introduced throughout the UK to help to preserve the nature of the countryside and to maintain a habitat for wild animals and birds. These schemes tend to ban agricultural production for long periods and so land managed under these schemes would not normally qualify for agricultural relief.

FA97/S94 introduced IHTA84/S124C as an addition to the IHTA and you may accept that land subject to an undertaking under these schemes

is agricultural land, (IHTM24031)

the management of the land in accordance with the terms of the scheme is an agricultural purpose, (IHTM24060) and

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