Stamp Duty Relief for Young Trained Farmers/Definition of 50% of Normal Working Time

[A2fan]

My understanding is that there is Stamp Duty Relief available to young trained farmers who furnish a declaration to the effect that s/he will, for a period of five years from the date of execution of the deed of transfer -

- spend not less than 50% of his or her normal working time farming the land;
- retain ownership of the land.

Can anybody confirm:

- what is defined as normaly working time? e.g. a primary teacher's official working time is shorter than a 9-5 office worker's for instance

- how stringently is the 50% of normal working time monitored?
e.g. - Are weekends considered working time?
Or is monitoring it by means of analysing subsequent tax payments e.g. for instance if no reduction in income from Employment income is observed does this warrant investigation/constitute a breach of the declaration?

Thanks in advance

 

[csirl]

50% of the total number of hours that the individual concerned actually works. So if the individual spends 20 hours a week farming, they cannot work more than 20 hours a week at any other occupation or combination of occupations.

Not sure how the 48hr total maximum working week legislation interacts with it - I assume that you could not work e.g. 35hrs on a farm and do a 35hr per week day job?