What's New

Schedule 3 of the Agriculture Act 2020 made a number of amendments to tenancy law, changing the tests for succession by repealing the Commercial Unit Test and revising the Suitability test. This note sets out the changes in more detail.

DEFRA has confirmed the requirement to update land use codes when submitting a Countryside Stewardship or Environmental Stewardship revenue claim. This note has more detail.

The British Standards Institute has published a 1st draft of a set of principles for high integrity nature markets for consultation. The document is called BSI Flex 701 v1.0 Nature markets – Overarching principles and framework – Specification. This note provides an introduction.

The Government has published its Register of decisions for CPO applications in England, with its intention stated: "...increase transparency on how CPO decisions are taken and to improve knowledge and awareness of the purposes which compulsory purchase powers may be used. It is hoped this will give authorities greater confidence to use their CPO powers and help clarify misconceptions about the CPO process."...

The CAAV and others have been pressing DEFRA for ways to ease the process of moving used agricultural machinery to Northern Ireland under post-Brexit rules where Norther Ireland is both part of United Kingdom and within the EU Single Market for Goods with its legislation. Three options are being discussed. A DEFRA Survey is now open seeking views and closes on 5th April. Interested members are urged to respond and take advantage of these live discussions in the hope of helping find more...

In its Beyond 2030 Report, the Electricity System Operator (ESO) has recommended electricity transmission infrastructure investment on the Great Britain (GB) network of £58 billion between 2030 and 2035, which is in addition to an indicated £54 billion for 2024-30; all investment is aimed at preparing the electricity system to be net zero by 2035. This note provides information on the announcement. A further note will be prepared when more detail is known....

Forestry England has updated the payment rates for the England Woodland Creation Offer (EWCO). This note provides more information.

As the expressly Land Reform component of the Bill, its Part 1 sets its provisions for “large land holdings” and “large holdings of land” whether over 3,000 ha or 1,000 ha, either as a single holding or a “composite” one, with obligations for land management plans, regulation of land transfers, a requirement for lotting decisions in some cases and a new Land and Communities Commissioner. The other parts of the Bill concern the proposed Land Management Tenancy, an array of tenancy...

DEFRA is seeking views on the targeted culling of badgers and increased use of vaccination in the control of bovine tuberculosis (bTB). It proposes to retain badger culling as an option in targeted parts only of the High-Risk Area and Edge Areas, including much of southwest and central England, where there are high levels of infection in cattle, and where evidence suggests badgers are part of the problem in the spread of disease to these herds. When the disease situation has been deemed to have...

This note provides headlines from the 12th SAAVA/CAAV Scottish Agricultural Land Occupation Survey.

Ahead of any possible further spring plantings, the AHDB has reported on substantial reductions in this year’s planted area for major combinable crops. This note looks at the figures.

The Scottish Government has published the Scottish Land Reform Bill 2024. This note provides an initial summary.

The Budget’s announcement of the prospective extension of APR to agricultural property entered into qualifying environmental agreements has inevitably led to early questions, including its potential application to the variety of biodiversity net gain agreements that may be considered in England. This note provides an initial review.

The Budget’s announcement of the prospective extension of APR to agricultural property entered into qualifying environmental agreements has inevitably led to early questions, including the bodies with which a qualifying agreement could be made. This note looks at the position of 'public bodies' in the headline announcements.

The March 2024 Budget reduces the higher rate of CGT on the disposal of residential property to 24 per cent with effect from 6th April 2024. The note below provides further information.

The Budget of 6th March 2024 announced that the Government is to abolish the Furnished Holiday Lettings tax regime with effect from April 2025. This would apply across the United Kingdom to properties held by individuals and trusts. The note below provides further information.

Relevant to England and Northern Ireland, the Budget proposes the abolition of Multiple Dwellings Relief (MDR) from 1st June 2024. The note below provides further information. The CAAV and others are being asked about any specifically agricultural issues that should be considered in this – members’ responses would be welcome.

Last year, the Scottish Government opened a call for applications to find a new National Park, to be designated by 2026. We looked at the proposal, including the assessment framework for selection, in our website note from June 2023. The areas now to be considered for designation have been announced. This note has an overview....

The Government has today responded to last spring’s consultation on this issue and recognised the need to extend APR to farmland put into qualifying environmental agreements to remove the tax disincentive for owners and farmers to do this, fearing the loss of protection from Inheritance Tax’s 40 per cent charge. It refers to the particular problem for the tenanted sector where, without this, a tenant could change the landlord’s tax status. The note below provides further information....

The Chancellor gave his March 2024 Budget today. The note below provides an initial review.

The response to the hedgerow protections consultation from 2023 has now been published, along with planned next steps. This note provides an overview.

Last year, Michael Gove, Secretary of State for Levelling up, Housing and Communities, called in a planning application by Marks and Spencer for the demolition and replacement of its store in Oxford Street. Marks and Spencer has now succeeded in the High Court in having that decision quashed. Its appeal was upheld on five of the six grounds advanced, including the net zero argument (see decision). The note below provides further information....

The decision in Butler v HMRC by the First Tier Tribunal decision denied Business Property Relief (BPR) from Inheritance Tax to a taxpayer on the basis of an LLP business which principally operated as a wedding venue. This decision turned on the specific facts of how the wedding venue came to be operated and, as a First Tier Tribunal decision, it does not bind any other Tribunal. While the operation employed four people full time, it was found to be more akin to being the landlord of commercial...

DEFRA has updated its delinked payments guidance to include more information on transferring reference data. This note looks at some of the provisions for transferring delinked payment reference data.

Changes to compulsory purchase legislation in England were contained in the Levelling-Up and Regeneration Act 2023. These commencement regulations implement the relevant provisions. The CAAV Note of 22nd February 2024 and supporting Podcast provide further information....

The Scottish Government are consulting on proposals to be brought forward in its Heat in Buildings Bill. There are five broad proposals: use of “polluting heating systems” to be prohibited after 2045; those purchasing a home or business premises to end their use of polluting heating systems within a fixed period following completion of the sale; new laws that will require people and businesses to end their use of polluting heating when a heat network becomes available; homeowners to...

The Home Office has published a factsheet, summarising changes to be brought in by the Economic Crime and Corporate Transparency Act 2023. Once fully implemented, the Act will provide a range of measures to tackle money laundering, corruption and fraud. This includes greater transparency over who owns and controls Limited Companies and limited partnerships (LPs). The CAAV Note of 9th May 2023 outlines how the Act will sit alongside other anti-money laundering and transparency legislation....

Last year, the CAAV made this response to the consultation by the Treasury and HMRC on the taxation of environmental land management and eco-system markets. The Financial Secretary to the Treasury, Nigel Huddleston, has now replied to the CAAV saying that “the Government will give a further update in Spring 2024”. This note provides further briefing....

New non-domestic rating lists were compiled on 1st April 2023. When new non-domestic rating lists are compiled, the rateable values of hereditaments are reassessed. Hereditaments may see changes in rateable value compared with 31st March 2013 without there necessarily having been a change to the hereditament. The Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024 amend The Non-Domestic Rating (Rates Retention and Renewable Energy Projects)...

The Welsh Government has issued this statement today in apparent answer to the concerns recently expressed by farmers and covering the Sustainable Farming Scheme consultation, the Water Resources Regulations and TB policy. This note has an overview.

Last year, we briefed members on proposed changes to be made to the Planning Policy Wales (PPW) document, to introduce a requirement for net benefit for biodiversity to be achieved by developments (see: CAAV Note 230316: Wales - Biodiversity Update to PPW - The Central Association for Agricultural Valuers). In a letter to heads of planning in Wales, the Chief Planner has now confirmed the changes that are to be made. The original wording of the policy set out at consultation has been...

HMRC are offering two webinars for residential landlords:19th March 2024 - expenses and deductions, including revenue and capital expenses, costs of repairs and improvements and finance. Register here20th March 2024 - property income, including furnished holiday lets, 'Rent a Room' scheme and property income allowance. Register here...

The Green Finance Institute, with funding from DEFRA, have produced a Farming Toolkit for Assessing Nature Market Opportunities. This note has a short overview.

Having gained Royal Assent last year, England’s Levelling-up and Regeneration Act 2023 is being implemented in phases. Secondary legislation is required for many of the provisions, with the Act simply providing the enabling powers for these. The Act covers a wide range of subjects, but much of it concerns development control matters and some points on compulsory purchase. It is this latter subject of compulsory purchase which is the focus of the note below, with commencement regulations...