Tenancies and housing
Long term tenants of farms are likely to have security of tenure under the Agricultural Holdings Acts. They may occupy the farm under a written or a verbal tenancy agreement.
Farm business tenancies were introduced in 1995 and offer inheritance tax advantages, flexibility for the parties to negotiate terms and security for the agreed/fixed term.
We provide advice on:
- new tenancies
- the retirement or death of existing tenants
- the procedures for succession to a secure tenancy
- assignments and surrenders by agreement
- points arising prior to termination - whether by agreement or a formal notice to quit
and on other occupancy arrangements
- Commercial and business tenancies which are governed by the Landlord and Tenant Act 1954
- Grazing and Mowing Licences - informal seasonal arrangements which are not tenancies and which do not give the occupier exclusive possession of the land. These are useful where landowners wish to preserve their tax status as a 'farmer' and also may have some tax advantages
- Contract Farming Agreements - are used where the owner of land wishes to have control over the use of the land and uses a contractor to farm the land. There are some tax advantages for a landowner to be the 'farmer' in this way
- Assured Shorthold Tenancy Agreements - allow flexible letting of cottages, farmhouses and residential converted buildings
- Housing of Agricultural Workers - with existing agricultural workers it is necessary to establish whether they have any protected occupancy rights, in terms of rents, rates, security of tenure, succession and re-housing. With new workers, a modern residential tenancy may be appropriate and there are procedures to avoid long-term security of tenure arising.