Written Question·Treasury·UIN 33135

Agriculture and Business: Inheritance Tax

Tabled: 24 February 2025
Answered: 4 March 2025

Question

Pippa Heylings

Liberal DemocratSouth Cambridgeshire

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of implementing a clawback mechanism into the proposed changes to APR and BPR.

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 businesses, and fixing the public finances. The reforms reduce the inheritance tax advant...

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