Written Question·Treasury·UIN 89425
Agriculture and Business: Inheritance Tax
Tabled: 11 November 2025
Answered: 19 November 2025
Question
Wendy Morton
Conservative — Aldridge-Brownhills
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of reforms to (a) Agricultural Property Relief and (b) Business Property Relief on trends in the number of farm closures.
Answer
Dan TomlinsonThe 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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