It was felt that the existing permitted development right, introduced in 2015 as part of the Town and Country Planning Order, should be amended in accordance with the UK’s rapid production growth in recent years. In 2021 film and high-end television reached a record of £5.64bn in production expenditure, partly due to the ongoing popularity of home-grown TV shows like Game of Thrones and Peaky Blinders.

All three amendments put forward in the consultation have been included in the government’s proposal, and are summarised as follows:

• Previously, land and buildings could be used for temporary film-making purposes during nine months in any 27-month period. This has now been increased to 12 months.
  
• Temporary structures, works, plant or machinery can now reach a height of 20m (from 15m).
  
• Up to three hectares of land may now be used for temporary film-making purposes, replacing the previous allowance of 1.5 hectares.
  

The government’s original consultation also included proposed amendments to the permitted development rights in support of temporary recreational campsites and solar panels. Over 1,000 replies were received and a full response covering all of the proposed amendments is expected soon.

These amendments represent a welcome boost to the rural economy, and are good news for land owners looking to diversify. Clearly there will be VAT and other tax-related implications, which must be checked to ensure full compliance with the relevant legislation.

To help prepare for diversification, Rickard Luckin can provide advice and assistance on all tax-related issues , as well as preparing a brief business plan and assisting with using existing accounting systems for recording purposes.

This article is from the latest edition of our Agricultural Briefing. To receive future copies of any of our newsletters directly to your inbox, please  visit our preference centre  to register your interest.