Written Question·Treasury·UIN 17857
Agriculture: Inheritance Tax
Tabled: 4 December 2024
Answered: 12 December 2024
Question
Helen Whately
Conservative — Faversham and Mid Kent
To ask the Chancellor of the Exchequer, what case studies she has used to calculate the financial impact of proposed changes to Agricultural Property Relief.
Answer
James MurrayThe tax base consists of all estates subject to Inheritance Tax that are projected to claim Agricultural Property Relief or Business Property Relief across the scorecard period. The tax base is estimated using HMRC administrative data, and is grown over t...
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