Written Question·Treasury·UIN 97421

Agriculture: Inheritance Tax

Tabled: 4 December 2025

Answered: 11 December 2025

Question

Sorcha Eastwood

To ask the Chancellor of the Exchequer, if she will define active farming for the purposes of proposed changes to Agricultural Property Relief, including whether this includes farmers who work in partnership with successors, or who have partially stepped

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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