Starting in 2023, 100% bonus depreciation will drop to 80% and then 60% in 2024, etc. Certain longer term assets (that typically do not apply to farm buildings) would have an extra year.

“The Accessible Farm Shop: Usable and Efficient” is a 20-page resource on how to make farm shops accessible, safe and ...

The owners of a farm in south Shropshire have applied to turn one of their agricultural buildings into a farm shop. By Megan Jones. Published Jun 2.