Written Question·Department for Environment, Food and Rural Affairs·UIN 17854

Agriculture: Inheritance Tax

Tabled: 4 December 2024
Answered: 17 December 2024

Question

Helen Whately

ConservativeFaversham and Mid Kent

To ask the Secretary of State for Environment, Food and Rural Affairs, whether he has made an estimate of the number of farmers who will exit the sector as a result of the change to agricultural property relief in the Autumn Budget.

Answer

Daniel Zeichner
From 6 April 2026, the full 100% relief from inheritance tax will be restricted to the first £1 million of combined agricultural and business property. Above this amount, landowners will access 50% relief from inheritance tax and will pay inheritance tax ...

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