Written Question·Department for Environment, Food and Rural Affairs·UIN 32363

Agriculture: Inheritance Tax

Tabled: 21 February 2025
Answered: 25 March 2025

Question

Harriet Cross

ConservativeGordon and Buchan

To ask the Secretary of State for Environment, Food and Rural Affairs, pursuant to the Answer of 2 December 2024 to Question 15988 on Agriculture: Inheritance Tax, on what evidential basis his Department (a) determined that 73% of claims will be for less

Answer

Daniel Zeichner
As referenced in the answer to PQ 15988, 73 per cent (1,264 of 1,730) of claims by estates for agricultural property relief in 2021-22 were for properties valued below £1 million. This is calculated using a table published by HM Treasury using HMRC data i...

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