I am not sure if this has already been mentioned, and GransNetters living in France can correct me, but I believe that local French Authorities can issue a Licence to Farm? If so, it would seem reasonable for any farmers who have been issued with a Licence to Farm would be exempt from IHT, but that people who own farmland, but do not farm, would be liable for IHT?
Lack of Carer's courtesy while in your property



