Written Question·Treasury·UIN 58010

Agriculture and Business: Inheritance Tax

Tabled: 6 June 2025

Answered: 12 June 2025

Question

Esther McVey

To ask the Chancellor of the Exchequer, what modelling her Department has carried out on the potential merits of a clawback mechanism for proposed changes to (a) agricultural property relief and (b) business property relief.

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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