Are Pension AVC considered as savings?

Lorcan F

Registered User
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7
I am due to inherit some land from a relative which I can claim Agricultural Relief (10% of value considered for inheritance tax) on if my assets are 80% agricultural including the inheritance. My question is are Pension AVC considered as savings and hence would be consideded as a non-agricultural asset?
 
About 10 years ago i had land transferred to me from my mum. Pension pot was disregarded for agricultural relief purposes.
 
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