Taper relief on rented set-aside land

Taper relief on rented set-aside land

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My client owned some land for about 15 years which he has now sold. This was rented out by him and the rents declared on the Land and Property page of his S/A Returns.

The tenant has, it is understood, claimed set-aside relief on this land (presumably he is a farmer, of sorts!). In view of this can my client claim that the land was used by the tenant for business purposes and thus claim business taper relief? If so, what evidence does my client need to provide in support of this?
Farmer?

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