Help for a weary gardener!

[dalaman]

This is a re-run, in case anyone missed the question first time around!
Rental Income
18 Aug 2004 : dalaman
We own a smallholding. Part of one of the outbuildings is converted to a granny-flat which has been let for the last few years. An earlier back injury having finally forced my husband to give up his full-time job, I, now the main breadwinner, have neither time nor energy to maintain our large garden without help. Now that our current tenants are moving on, we would like to offer the flat to someone at a reduced rent, in exchange for a few hoursÂ’ garden work per week.
Would we be able to incorporate the gardening element as part of the terms and conditions of a rental agreement at the lower amount – thus attracting less tax – or would the ‘total value’ need to be stated as the rent, even though it was not all money? If we made two agreements – one for the rent, one for the work, would the lower rent set some sort of benchmark when any future tenant took over the flat? Thanks J