Written Question·Treasury·UIN 36399

Agriculture and Business: Inheritance Tax

Tabled: 7 March 2025
Answered: 12 March 2025
Named Day

Question

Wendy Morton

Conservative — Aldridge-Brownhills

To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of changes to Agricultural Property Relief (APR) on the ability of farming families to pass on agricultural (a) businesses and (b) property to future gener

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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