Written Question·Treasury·UIN 75913

Agriculture: Inheritance Tax

Tabled: 8 September 2025

Answered: 16 September 2025

Question

Mr Angus MacDonald

Liberal Democrat — Inverness, Skye and West Ross-shire

To ask the Chancellor of the Exchequer, what recent discussions she has had with the Secretary of State for Environment, Food and Rural Affairs on the potential impact of inheritance tax changes on farm succession planning.

Answer

Dan Tomlinson

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advant...

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