Written questions

Agriculture: Inheritance Tax

Commons · Question 104735 · Tabled 12 Jan 2026 · Treasury · Official record

Answered 15 Jan 2026

Question

Asked by Victoria Atkins

To ask the Chancellor of the Exchequer, what estimate her Department has made of the number of a) farms b) agricultural businesses and c) non-agricultural businesses that will pay additional inheritance after April 2026 following proposed changes to Agric

Answer

Answered by Dan Tomlinson, 15 Jan 2026

Compared to Budget 2025, the expected number of estates claiming agricultural property relief (including those also claiming business property relief) affected by the reforms in 2026-27 halves from 375 to 185. Around 85% of estates claiming agricultural p...