Written Question·Treasury·UIN 65142
Business: Inheritance Tax
Tabled: 4 July 2025
Answered: 14 July 2025
Question
Matt Vickers
Conservative — Stockton West
To ask the Chancellor of the Exchequer, whether she has considered introducing (a) sector-specific and (b) asset-based valuation methodologies for Business Property Relief claims by asset-intensive SMEs.
Answer
James MurrayThe 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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