Written Question·Treasury·UIN 22139

Agriculture: Inheritance Tax

Tabled: 6 January 2025
Answered: 13 January 2025

Question

Ben Obese-Jecty

Conservative — Huntingdon

To ask the Chancellor of the Exchequer, whether farm equipment was included when assessing the number of farms impacted by changes to inheritance tax.

Answer

James Murray
Yes. Any farm equipment eligible for Business Property Relief was included in the analysis used to assess this impacts of this policy. Information on APR and BPR reforms can be found in the policy briefing paper published at https://www.gov.uk/government/...
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