Written Question·Treasury·UIN 32918
Agriculture and Business: Inheritance Tax
Tabled: 24 February 2025
Answered: 4 March 2025
Question
Sir John Hayes
Conservative — South Holland and The Deepings
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of implementing a clawback mechanism into proposed changes to (a) agricultural property relief and (b) business property relief.
Answer
James MurrayThe Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advant...
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