Written Question·Treasury·UIN 104737
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 an impact assessment was carried out on changing the Agricultural Property Relief and Business Property to £2.5million.
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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