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.
Asked by: Baroness Mallalieu (Labour - Life peer)
Question to the Department for Environment, Food and Rural Affairs:
To ask His Majesty's Government what steps they are taking to ensure that requirements for land use which fall within the remit of (1) the Department for Levelling Up, Housing and Communities, (2) the Department for Business and Trade, (3) the Department for Culture, Media and Sport, and (4) the Department for Transport, and are outside the remit of the Department for Environment, Food and Rural Affairs, are covered in the land use framework for England, expected to be published in draft this year.
Answered by Lord Benyon - Lord Chamberlain (HM Household)
The Government recognises that there are many diverse uses of our land that we must anticipate for the future: growing food, planting trees, building homes, natural habitats, land for infrastructure and industry, and leisure and recreation. Defra Ministers and officials are working closely with their counterparts in other relevant Departments with influences on land use to develop the scope and content of the Land Use Framework.
Asked by: Baroness Mallalieu (Labour - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government what plans they have, if any, to review the prohibition of the use of red diesel for off-road purposes in relation to the equine industry.
Answered by Baroness Penn
The Government confirmed at Spring Budget 2021 that it would remove the entitlement to use red diesel from most sectors from April 2022.
The Government recognised that this would be a significant change for some businesses and ran a consultation to gather information from affected users on the expected impact of these tax changes and make sure it had not overlooked any exceptional reasons why other sectors should be allowed to continue to use red diesel beyond April 2022.
Having assessed the cases made by other sectors to retain their red diesel entitlement, the Government did not believe that they were compelling enough to outweigh the need to ensure fairness between the different users of diesel fuels, the Government’s long-term environmental objectives and the need for the tax system to incentivise the development of greener alternatives to polluting fuels.
In response to high fuel prices, the Government announced a temporary 12-month cut to the duty on petrol and diesel of 5p per litre and an equivalent percentage cut on the rates for rebated fuels. Overall, this is a tax cut for consumers, including small businesses, worth around £2.4 billion in 2022-23.
As with all taxes, the Government keeps the red diesel entitlement under review.
Asked by: Baroness Mallalieu (Labour - Life peer)
Question to the Department for Digital, Culture, Media & Sport:
To ask Her Majesty's Government what plans they have (1) to consider, and (2) to publish, an impact assessment on industries interlinked with the UK betting sector before implementing the affordability checks proposed by the Gambling Commission.
Answered by Baroness Barran - Shadow Minister (Education)
The Gambling Commission’s consultation and call for evidence on Remote Customer Interaction closed on 9th February. The Commission is currently considering responses and will be led by the evidence it received in deciding next steps. It would be for the Gambling Commission to consider the appropriate impact assessment, depending on what action it decides to take following the consultation, in line with Business Impact Target Assessment requirements.