Written questions

Agriculture: Inheritance Tax

Lords · Question HL2516 · Tabled 13 Nov 2024 · Treasury · Official record

Answered 27 Nov 2024

Question

Asked by Lord Rogan

To ask His Majesty's Government whether they conducted an impact analysis before capping Agricultural Property Relief on inheritance tax at £1 million for Northern Ireland farmers; and if so, whether they will publish the results.

Answer

Answered by Lord Livermore, 27 Nov 2024

The Government published information about the reforms to agricultural property relief and business property relief at GOV.UK. It is expected that up to around 2,000 estates will be affected by the changes to Agricultural Property Relief (APR) and Busines...