ABSTRACT
Agricultural valuation work requires a knowledge of land law to understand the rights and obligations relevant to a property. England and Wales have essentially had the same statute law until very recently, but with devolution some aspects of law relating to agricultural valuations are now beginning to diverge as the Welsh Parliament enacts its own legislation, varying or replacing existing acts and substituting Land Transactions Tax for Stamp Duty Land Tax. Northern Ireland has had a different legislative history. While largely having the same common law as England regarding land, Ireland had a Parliament in Dublin until 1801 when legislation passed to Westminster before moving to Stormont in 1921. The basic form of ownership is of freehold land. The land may be owned by a single individual, individuals jointly or in common, a company or trust or in other ways.
