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United Kingdom · Question · Written question

UIN 103631

Inheritance Tax: Waveney Valley

answeredUnited Kingdom· UK Parliament· EN

Introduced

6 January 2026

Last action

12 January 2026 · Answer

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Answered

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Source updated

12 January 2026

Summary

To ask the Chancellor of the Exchequer, if she will make an estimate of the number of farms in Waveney Valley constituency that will no longer be impacted by Agricultural Property Relief due to the changes to IHT announced in December 2025.

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Timeline

  1. 6 January 2026

    Written question

    To ask the Chancellor of the Exchequer, if she will make an estimate of the number of farms in Waveney Valley constituency that will no longer be impacted by Agricultural Property Relief due to the changes to IHT announced in December 2025.

    Source: Commons

  2. 12 January 2026

    Answer

    The Government announced on 23 December 2025 that the allowance for 100% rate of relief will be increased from £1 million to £2.5 million when it is introduced on 6 April 2026. This means a couple will now be able to pass on up to £5 million of agricultur...

    Source: Written answer

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