Agriculture: Inheritance Tax

Summary

To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of tightening the criteria for Agricultural Property Relief in relation to (a) the size of the estate exempt and (b) the nature of the land use.

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Timeline

1. 3 May 2023

   Written question

   To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of tightening the criteria for Agricultural Property Relief in relation to (a) the size of the estate exempt and (b) the nature of the land use.

   Source: Commons

2. 10 May 2023

   Answer

   As with all taxes, the Government keeps changes to the inheritance tax regime, including agricultural property relief, under review. Property must be both agricultural property and occupied for agricultural purposes to qualify for agricultural property re...

   Source: Written answer

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• · Treasury · Answering body

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