Written Question·Treasury·UIN 104736
Agriculture: Inheritance Tax
Tabled: 12 January 2026
Answered: 15 January 2026
Named DayQuestion
Victoria Atkins
Conservative — Louth and Horncastle
To ask the Chancellor of the Exchequer, whether the changes to the threshold for Agricultural Property Relief and Business Property to £2.5million has been scored by the Office for Budget Responsibility.
Answer
Dan TomlinsonCompared 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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