cottage

A number of measures and restrictions have been suggested, including Derbyshire Dales District Council voting to increase council tax for people with second homes - but not holiday cottages.

Since 1984, APR has allowed land used for crops or raising animals, as well as farm buildings, cottages and houses, to be exempt from inheritance tax.

Proposition 65, they say, has resulted in a cottage industry of so-called bounty hunters that target California companies for payouts.

For years, tax relief has enabled small family farms – including land used for crops or rearing animals, as well as farm buildings, cottages and houses - to be handed down through the generations.

For years, the APR tax relief has enabled small family farms – including land used for crops or rearing animals, as well as farm buildings, cottages and houses - to be handed down through the generations.