Written Question·Treasury·UIN 97422

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 proposed changes to Agricultural Property Relief and Business Property Relief on family farms which are passed to multiple children, including where land has t

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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