Agriculture: Inheritance Tax
Commons · Question 104737 · Tabled 12 Jan 2026 · Treasury · Official record
Answered 15 Jan 2026
Question
Asked by Victoria Atkins
To ask the Chancellor of the Exchequer, whether an impact assessment was carried out on changing the Agricultural Property Relief and Business Property to £2.5million.
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...