Written Question·Treasury·UIN 65138

Business: Inheritance Tax

Tabled: 4 July 2025
Answered: 14 July 2025

Question

Matt Vickers

Conservative — Stockton West

To ask the Chancellor of the Exchequer, what analysis her Department has conducted on the projected fiscal impact of the proposed cap on Business Property Relief; and if she will publish the modelling assumptions used to calculate the anticipated revenue

Answer

James Murray
The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advant...
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