Written Question·Treasury·UIN 61768

Agriculture: Inheritance Tax

Tabled: 23 June 2025
Answered: 1 July 2025

Question

Damian Hinds

ConservativeEast Hampshire

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of merging the Valuation Office Agency and HMRC when dealing with businesses, in the context of changes to Agricultural Property Relief.

Answer

James Murray
On 28 April 2025, the government announced that the Valuation Office Agency’s functions will be brought into HMRC by the end of this financial year. This will combine the expertise and experience of both organisations in policy, valuations and programme d...

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