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An agricultural trust within a will is a type of trust that is specifically designed to provide financial support for agricultural property. This type of trust can be used to manage and protect agricultural land, buildings, and assets, ensuring that they are preserved for future generations.
Agricultural property relief is a type of inheritance tax relief that can be claimed on agricultural property left to a trust. The relief is designed to reduce the amount of inheritance tax that would otherwise be payable on the transfer of agricultural property to the trust. To be eligible for agricultural property relief, the property must be used for agricultural purposes, and the trust must be established for the sole purpose of preserving the property for agricultural use.
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