Agriculture and Business: Inheritance Tax

Summary

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of changes to (a) Business Property Relief and (b) Agricultural Property Relief on business (i) closures and (ii) divestment.

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Timeline

1. 4 July 2025

   Written question

   To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of changes to (a) Business Property Relief and (b) Agricultural Property Relief on business (i) closures and (ii) divestment.

   Source: Commons

2. 14 July 2025

   Answer

   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 advant...

   Source: Written answer

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• · Treasury · Answering body

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