Written Question·Treasury·UIN 31521

Agriculture and Business: Inheritance Tax

Tabled: 13 February 2025
Answered: 25 February 2025
Named Day

Question

Dave Doogan

Scottish National PartyAngus and Perthshire Glens

To ask the Chancellor of the Exchequer, what definition of family farm was used when developing changes to inheritance tax relief for (a) business and (b) agricultural assets.

Answer

James Murray
The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and fixing the public finances in a fair way. The reforms reduce the inheritance tax advantag...

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