Property last used for agricultural or pastoral purposes

This applies to a property which was last used along with the grounds on which it is situated for agricultural or pastoral purposes, e.g. woodlands, market gardening, orchards or poultry farming. In the case of poultry farming the land must exceed 1/10th hectare. This exemption applies only if the property is unfurnished and can be awarded for an unlimited period of time.

How to apply

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