Written Question·Scotland Office·UIN 906517
Agriculture and Business: Inheritance Tax
Tabled: 18 November 2025
Answered: 26 November 2025
Named DayQuestion
Sarah Bool
Conservative — South Northamptonshire
To ask the Secretary of State for Scotland, what assessment he has made of the potential impact of changes to Agricultural Property Relief and Business Property Relief on Scottish family farms.
Answer
Kirsty McNeillWe are striking a fair balance between supporting farmers and fixing the public services on which our rural communities rely.Our reforms to the Agricultural Property Relief means that the majority of those claiming relief, three quarters, will not be affe...
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