It's claimed on your Form 11, for accounting periods ending on or before 31 December 2027. Young trained farmers get the biggest benefit: the whole increase.
Quick facts
- Standard
- 25% of the increase
- Registered farm partnership
- 50%
- Young trained farmers
- 100%
- Runs to
- Periods ending 31 December 2027
- Claimed on
- Form 11
How it works
"It is calculated by reference to the increase in value of farm trading stock over an accounting period." The rates: "25% standard relief for farmers 50% if you are a partner in a Registered Farm Partnership , subject to certain limits 100% for young trained farmers , subject to certain limits."
"Standard stock relief applies for accounting periods ending on, or before, 31 December 2027." The enhanced rates run to the same date.
Common questions
What is stock relief for farmers?
A deduction from trading income of a percentage of the increase in value of your farm trading stock in an accounting period.
How much is stock relief for young trained farmers?
100% of the increase, subject to certain limits.
How long does stock relief run?
For accounting periods ending on or before 31 December 2027.