United Kingdom · Question · Written question
UIN 28653
Agriculture: Inheritance Tax
Introduced
4 February 2025
Last action
10 February 2025 · Answer
Status
Answered
Sponsors
—
Subjects
Agriculture
Source updated
10 February 2025
Summary
To ask the Chancellor of the Exchequer, whether land farmed under the Environmental Land Management Scheme will be exempt from new inheritance tax rules for farms.
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Timeline
4 February 2025
Written question
To ask the Chancellor of the Exchequer, whether land farmed under the Environmental Land Management Scheme will be exempt from new inheritance tax rules for farms.
Source: Commons
10 February 2025
Answer
The environmental value of land farmed or managed under the Environmental Land Management Scheme (ELMS) will be eligible for Agricultural Property Relief (APR) of up to 100% from 6th April 2025. From 6th April 2026, the 100% rate of relief will continue f...
Source: Written answer
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Sponsors
- · Treasury · Answering body
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Sources
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- Official source: https://questions-statements.parliament.uk/written-questions/detail/2025-02-04/28653
- Open data entity: https://questions-statements-api.parliament.uk/api/writtenquestions/questions/1761971
- uk · wq-1761971 · source updated 10 February 2025