Written Question·Treasury·UIN 97420

Agriculture: Inheritance Tax

Tabled: 4 December 2025
Answered: 11 December 2025

Question

Sorcha Eastwood

AllianceLagan Valley

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the proposed changes to Agricultural Property Relief on the economic viability of small and medium-sized farm, including farms of around 110 acres in size in N

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, fixing the public finances, and funding public services. The reforms reduce t...

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