Agriculture: Inheritance Tax

Summary

To ask the Chancellor of the Exchequer, whether she has considered the potential merits of making farmers with land in a Self-Invested Personal Pension eligible for Agricultural Property Relief.

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Timeline

1. 10 April 2026

   Written question

   To ask the Chancellor of the Exchequer, whether she has considered the potential merits of making farmers with land in a Self-Invested Personal Pension eligible for Agricultural Property Relief.

   Source: Commons

2. 16 April 2026

   Answer

   Assets do not qualify for agricultural property relief or business property relief when held within a pension. This is because the pension member is not treated for inheritance tax purposes as beneficially entitled to the underlying assets held by the pen...

   Source: Written answer

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• · Treasury · Answering body

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