John Grady

John Grady

Labour — Glasgow East

Speaking in the House of Commons on 22 October 2025

Debate

Inheritance Tax Relief: Agriculture Sector

Contribution

The proposed changes to agricultural property relief in Scotland will ensure that, by still providing full relief for the first £1 million of assets, farmers continue to benefit from Government support far beyond that which is available to other assets. Given that 7% of claimants—117 claimants—receive two fifths of all agricultural property relief at a cost of some £219 million, does the Minister agree that this Government’s reforms are essential not only for fairness but to help fund vital public services in rural Scotland?

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