Written Question·Treasury·UIN 75915
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 assessment her Department has made of the potential impact of changes to inheritance tax on the long-term financial viability of family farms.
Answer
Dan TomlinsonThe 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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