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Written Question
Agriculture and Business: Inheritance Tax
Tuesday 11th March 2025

Asked by: Aphra Brandreth (Conservative - Chester South and Eddisbury)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, which Finance Bill will contain the proposed changes to (a) Agricultural Property Relief and (b) Business Property Relief.

Answered by James Murray - Exchequer 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, and fixing the public finances.

Legislation implementing this policy will be brought forward in the Finance Bill ahead of the measure taking effect.