IHTM23180 - Special valuation matters: growing crops

When valuing agricultural land (IHTM24031) the VOA (IHTM23002) will

• include permanent or temporary pastures, cultivations and unexhausted manure;

but

• exclude the value of crops growing on the land

If the taxpayer has included growing crops in the value of land, and they are not covered by any relief or exemption, you should ask the taxpayer for details (if not already provided) of

• the kind of crops, and
• their separate value

These details should then be forwarded to the VOA.