Written Question·Treasury·UIN 104737

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, whether an impact assessment was carried out on changing the Agricultural Property Relief and Business Property to £2.5million.

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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