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Written Question
Agriculture: Inheritance Tax
Tuesday 9th December 2025

Asked by: Baroness Mallalieu (Labour - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government what steps they intend to take to remove any financial incentive to commit suicide before April 2026 for elderly farmers, or farmers in poor health, arising from the inheritance tax provisions in the Budget.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, fixing the public finances, and funding public services. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.

As announced at the Budget in November 2025, any unused £1 million allowance for the 100% rate of agricultural property relief and business property relief will be transferable between spouses and civil partners, including if the first death was before 6 April 2026.

The Government encourages anyone who is concerned about their own mental health, or the mental health of those around them, to seek support. The Government takes mental health support for farmers very seriously. For example, the Department for Environment, Food & Rural Affairs supports farming welfare organisations through funding the Farmer Welfare Grant. The fund, which supports projects in England, is designed to offer tailored support to farmers and their families as well as prevent further cases of poor mental health by helping to build resilience within farming communities.

Speech in Lords Chamber - Fri 05 Dec 2025
Dogs (Protection of Livestock) (Amendment) Bill

"I would like to add my voice to praise the noble Baroness, who has pursued this Bill for some considerable time, and to express gratitude both to her and to the Minister for allowing it to pass. From grateful sheep owners and dog owners everywhere: thank you...."
Baroness Mallalieu - View Speech

View all Baroness Mallalieu (Lab - Life peer) contributions to the debate on: Dogs (Protection of Livestock) (Amendment) Bill
Division Vote (Lords)
24 Nov 2025 - Planning and Infrastructure Bill - View Vote Context
Baroness Mallalieu (Lab) voted Aye - against a party majority and against the House
One of 1 Labour Aye votes vs 125 Labour No votes
Vote Tally: Ayes - 81 Noes - 132
Division Vote (Lords)
24 Nov 2025 - Border Security, Asylum and Immigration Bill - View Vote Context
Baroness Mallalieu (Lab) voted No - in line with the party majority and in line with the House
One of 143 Labour No votes vs 1 Labour Aye votes
Vote Tally: Ayes - 200 Noes - 244
Division Vote (Lords)
11 Nov 2025 - Border Security, Asylum and Immigration Bill - View Vote Context
Baroness Mallalieu (Lab) voted No - in line with the party majority and in line with the House
One of 152 Labour No votes vs 0 Labour Aye votes
Vote Tally: Ayes - 68 Noes - 169
Division Vote (Lords)
11 Nov 2025 - Border Security, Asylum and Immigration Bill - View Vote Context
Baroness Mallalieu (Lab) voted No - in line with the party majority and in line with the House
One of 147 Labour No votes vs 3 Labour Aye votes
Vote Tally: Ayes - 89 Noes - 195
Division Vote (Lords)
11 Nov 2025 - Border Security, Asylum and Immigration Bill - View Vote Context
Baroness Mallalieu (Lab) voted No - in line with the party majority and in line with the House
One of 153 Labour No votes vs 1 Labour Aye votes
Vote Tally: Ayes - 207 Noes - 240
Division Vote (Lords)
11 Nov 2025 - Border Security, Asylum and Immigration Bill - View Vote Context
Baroness Mallalieu (Lab) voted No - in line with the party majority and in line with the House
One of 153 Labour No votes vs 1 Labour Aye votes
Vote Tally: Ayes - 193 Noes - 236
Division Vote (Lords)
11 Nov 2025 - Border Security, Asylum and Immigration Bill - View Vote Context
Baroness Mallalieu (Lab) voted No - in line with the party majority and in line with the House
One of 151 Labour No votes vs 0 Labour Aye votes
Vote Tally: Ayes - 66 Noes - 175
Division Vote (Lords)
11 Nov 2025 - Border Security, Asylum and Immigration Bill - View Vote Context
Baroness Mallalieu (Lab) voted No - in line with the party majority and in line with the House
One of 150 Labour No votes vs 1 Labour Aye votes
Vote Tally: Ayes - 201 Noes - 238