Agriculture: Inheritance Tax — Written Question

Question

Gareth Davies

Conservative — Grantham and Bourne

To ask the Chancellor of the Exchequer, with reference to page 41 of her Department's document entitled Autumn Budget 2024, Policy Costings, published on 30 October 2024, what the evidential basis is for the Exchequer impact of changes to agricultural pro

Answer

James Murray

The costing methodology for reforming agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the mark...

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