Written Question·Treasury·UIN 104734

Agriculture: Inheritance Tax

Tabled: 12 January 2026
Answered: 15 January 2026
Named Day

Question

Victoria Atkins

ConservativeLouth and Horncastle

To ask the Chancellor of the Exchequer, what estimate her Department has made of the number of estates that will pay additional inheritance after the threshold changes to £2.5million from April 2026 who claim a) only Agricultural Property Relief b) only B

Answer

Dan Tomlinson
Compared to Budget 2025, the expected number of estates claiming agricultural property relief (including those also claiming business property relief) affected by the reforms in 2026-27 halves from 375 to 185. Around 85% of estates claiming agricultural p...

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