7 Use in connection with a trade or business
5.26 To constitute an agricultural holding, agricultural land must be let ‘for the purposes of a trade or business’.55 The user must be commercial in nature, so that fields let for pleasure use (such as private horse jumping), or as private pasture for horses, will not constitute an agricultural holding.
The trade or business itself need not be agricultural, however, so long as the land itself is used for agriculture. Thus, a tenancy of a field let for grazing horses belonging to a riding school has been held of an agricultural holding within the Act.56 Where the business is of a non-agricultural nature, however, any turnover derived from non-agricultural activities carried out on the demised land will have to be considered alongside the agricultural user itself, and the terms of the tenancy, to decide whether it is substantially ‘let for use as agricultural land’.57
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