The CAT manual Part 11 provides the following example;
Q.13 If I don’t reside in the farmhouse I inherited, instead keeping it as a holiday
home, or if I leave the house vacant, or allow a family member to live in it, and lease
the farmland which formed part of the same agricultural property comprised in the
inheritance to a qualifying farmer, do I still qualify for the relief?
A. Yes, provided that substantially the whole (i.e. at least 75%) of the agricultural
property that was inherited is leased for qualifying farming purposes.
Does this also apply to farmhouses gifted?