Commercial test for APR?

[anon123]

BPR is not available unless the business not run with view to a profit / gain S103(3) IHTA 1984. Is there any similar commercial requirement for APR? I am thinking about a farmer who, although occupying the land for the purposes of agriculture, is now subject to restrictions on the use of the income losses because there is no reasonable expectation of profit. I can't find any restriction on APR if the farming activities are not 'commercial' but wonder if someone can confirm please? Is a hobby farmer still entitled to full APR on the land used for the purposes of agriculture even though the business is unlikely to be profitable?

[anon123]

BPR is not available unless the business is run with view to a profit / gain S103(3) IHTA 1984. Is there any similar commercial requirement for APR? I am thinking about a farmer who, although occupying the land for the purposes of agriculture, is now subject to restrictions on the use of the income losses because there is no reasonable expectation of profit. I can't find any restriction on APR if the farming activities are not 'commercial' but wonder if someone can confirm please? Is a hobby farmer still entitled to full APR on the land used for the purposes of agriculture even though the business is unlikely to be profitable?