Written Question·Treasury·UIN 106199

Agriculture: Inheritance Tax

Tabled: 15 January 2026
Answered: 20 January 2026
Named Day

Question

Ben Lake

Plaid CymruCeredigion Preseli

To ask the Chancellor of the Exchequer, what assessment her Department made of the potential impact in Wales of increasing the threshold of Agricultural Property and Relief and Businesses Property Relief to £2.5 million.

Answer

Dan Tomlinson
The Government announced that the allowance for 100 per cent rate of relief will be increased from £1 million to £2.5 million. This means a couple will now be able to pass on up to £5 million of agricultural or business assets tax-free between them, on to...

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