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United KingdomGOV.UK

HMRC: milk quota moves with land; landlord consent deductible

Permanent quota transfers must move land too; tenants deduct landlord consent fees, and individual producers may claim disposal relief from 2008.

By Taxxa AI OyPublished 9 November 2026

Tax

Industry: Raising of dairy cattle

Milk quota is an asset in its own right for Capital Gains TaxGOV. Disposing of quota is not a disposal or part-disposal of goodwill or of landGOV, a view supported by the Special Commissioners in Cottle v Coldicott. A disposal gives rise to a chargeable gain, or in exceptional circumstances an allowable lossGOV. The Rural Payments Agency advises on the current transfer arrangements, and transfers should be reported to it.

A permanent transfer of quota between producers must also move landGOV. Because quota is identified with a particular holding used for milk productionGOV, the arrangements have to transfer all or part of the first holding as wellGOV. That is done by selling a small parcel of the first holding or, more commonly, by granting a short-term lease or grazing let over the parcelGOV on terms that bar its use for milk production, so the parcel does not join the second holding. When the lease ends the land reverts to the vendorGOV while the quota stays with the purchaser, attached to part of the purchaser's existing holdingGOV. The parcel must be occupied during the leaseGOV, often through a side-agreement under which the purchaser authorises the vendor to occupy as agent; it was a failure to occupy the land that prompted the challenge to the transfer in Regina v MAFF ex-parte Cox.

A tenant producer needs the landlord's consent before disposing of quotaGOV. Where the landlord charges for that consent, the tenant may deduct the payment in computing the gain on the quota disposalGOV. In the landlord's hands the receipt is a capital sum derived from an asset within the capital-sums rule.

Quota disposals can access the standard CGT reliefsGOV. A disposal may qualify for rollover reliefGOV, and quota's character as a fungible asset matters for identification: quota grows or shrinks as parts are acquired or disposed of, but individual parts cannot be separately identifiedGOV. Other than in exceptional cases, the quota transferred cannot be matched to any particular amount the transferor previously acquiredGOV, nor separately identified within the transferee's holding afterwardsGOV.

For disposals on or after 6 April 2008 by individual producersGOV, Business Asset Disposal Relief, introduced as Entrepreneurs' Relief and now in the Business Asset Disposal Relief provisions, may reduce the chargeable gain where the conditions are metGOV. The relief does not apply to disposals by corporate producersGOV.

Legal basis: Taxation of Chargeable Gains Act 1992, sections 22, 152, 153 and 169H to 169SGOV; Cottle v Coldicott (HMIT) SpC 40/1995; Regina v MAFF ex-parte Cox.

Before transferring milk quota, arrange the linked land transfer or lease, secure any landlord consent, report the transfer to the Rural Payments Agency, and check rollover or Business Asset Disposal Relief eligibility.

Sources

Chattels and other assets: European matters: milk quota