Agriculture and Business: Inheritance Tax

Summary

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of proposed changes to (a) Business Property Relief and (b) Agricultural Property Relief on the level of resources required at HMRC.

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Timeline

1. 29 August 2025

   Written question

   To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of proposed changes to (a) Business Property Relief and (b) Agricultural Property Relief on the level of resources required at HMRC.

   Source: Commons

2. 5 September 2025

   Answer

   On 21 July 2025 HMRC published a policy paper on the agricultural property relief and business property relief reforms for Inheritance Tax. The summary of impacts includes an estimate of HMRC’s costs to deliver the measure. https://www.gov.uk/government/p...

   Source: Written answer

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• · Treasury · Answering body

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