It can be a little bit complicated, but here is a basic overview of the APR to help you determine if it is available to you. Gifts of land used for agriculture, along with related buildings and farmhouses, are eligible for APR. For a property to qualify, it typically must have been occupied by the owner for the purposes of agricultural for the two years before gifting farmland to family. If that person owned it for the past seven years but did not occupy it, it can still be eligible if it was occupied by someone who used it for agricultural purposes. The rate of relief for agricultural property is either 50 percent or 100 percent, and this percentage is determined by further conditions of the occupation. However, the relief is applied against the ‘agricultural value’ of the land which is the value that someone might pay for land that will only ever be allowed to be used for agricultural purposes. In broad terms, if the land is let on a Farm Business Tenancy (FBT) (post 1st September 1995), occupied by the owner, or if the owner has the right to vacant possession within two years, the relief should be available at 100 percent. Otherwise, the rate of relief will usually be 50 percent.