Written Question·Treasury·UIN 14314

Agriculture: Inheritance Tax

Tabled: 14 November 2024
Answered: 19 November 2024
Named Day

Question

Victoria Atkins

ConservativeLouth and Horncastle

To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 November 2024 to Question 12741 on Business: Inheritance Tax, what the combined value of assets qualifying for relief was in the estates that claimed both agricultural property relief an

Answer

James Murray
In 2021-22, the total combined value of agricultural and business property relief (APR, BPR) from those estates that claimed both reliefs was £1.6 billion. When estates include a claim for both APR and BPR, the estate may not consist entirely of a farming...

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