This is further to a question I asked a few days ago. My client is inheriting a 3 Bed cottage valued now at €100k, farm buildings valued at €10k attached to 7 Acres of farm land which is valued at €30k. The house is built on the farm land also and was built in excess of 100 years ago. It was totally renovated 10 years ago. The resident in the house for the last 60 years has always farmed the land but on a part-time basis with full time job outside of the farm. Would the cottage be deemed a farmhouse for agricultural relief purposes in meeting the 80% test?