This section applies where on a day in a chargeable period—
a dwelling ("the farmhouse") forms part of land occupied for the purposes of a qualifying trade of farming, and
a person carrying on the trade is entitled to, or connected with a person who is entitled to, a single-dwelling interest in the farmhouse.
That day is relievable in relation to the single-dwelling interest if on that day the farmhouse is occupied—
by a farm worker who occupies it for the purposes of the trade, or
by a former long-serving farm worker, or the surviving spouse or civil partner of a former farm worker.
A trade of farming is a "qualifying trade of farming" only if it is carried on—
on a commercial basis, and
with a view to profit.
In this section—
"farming" has the same meaning as in the Corporation Tax Acts (see section 1125 of CTA 2010), except that in this section "farming" includes market gardening;
"market gardening" has the same meaning as in the Corporation Tax Acts (see section 1125(5) of CTA 2010).