Written questions

Agriculture: Inheritance Tax

Lords · Question HL7764 · Tabled 21 May 2025 · Treasury · Official record

Answered 5 Jun 2025

Question

Asked by Lord McCrea of Magherafelt and Cookstown

To ask His Majesty's Government what assessment they have made of the implications of their policy of inheritance taxation for agricultural land on (1) family farms in Northern Ireland, and (2) the United Kingdom's food security.

Answer

Answered by Lord Livermore, 5 Jun 2025

The 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 advantages available to owners...