Wendy Chamberlain

Wendy Chamberlain

Liberal Democrat — North East Fife

Speaking in the House of Commons on 23 January 2025

Debate

Agricultural and Business Property Reliefs: OBR Costing

Contribution

Unusually, in Scotland tenant farms can be passed down as inheritance. I have been asking the Treasury whether it has made an assessment of the impact on such farms, given that their farmers cannot sell land to meet the APR liability that they might face. So far, the answer appears to be that there is no assessment, so I ask the Minister for an answer from the Dispatch Box: is he aware of agricultural tenancies under the Agricultural Holdings (Scotland) Act 1991, and has he made an impact assessment?

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