Written Question·Treasury·UIN 32611

Inheritance Tax: Construction

Tabled: 21 February 2025

Answered: 28 February 2025

Question

Martin Wrigley

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of proposed changes to business property relief on the construction plant-hire sector in (a) Devon, (b) the South West and (c) the UK.

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 advanta...

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