Agricultural Property Relief and Business Property Relief

Debate between Dave Doogan and Dan Tomlinson

Monday 5th January 2026 Commons Chamber

[Dan Tomlinson]

I thank my hon. Friend for the conversations that I know she has had with Ministers on this and other issues in recent weeks and months. Yes, we will continue to do all we can to support farmers and the farming industry in this country. That is part of why we are working hard on trade deals, to make sure we can improve access to markets for farmers here in the UK so they can export more of their produce overseas.

[Dave Doogan (Angus and Perthshire Glens) (SNP)]

I pay tribute to the Minister: he is back out again doing a sterling job of being a totally discredited Chancellor’s human shield. He will remember the Finance Bill that we debated just before Christmas, which took three hours in this place, and two hours of that was taken up with agricultural property relief, as I pointed out to him at the time. He wants us to believe that he has moved this policy into an acceptable position, but it is no such thing: this is a policy that Labour expressly said they would not enact, and then they did it, and now they have made it slightly less bad. I and the NFU Scotland are firmly opposed to this in its entirety, so will he take a win for a hard-up Government and pause this policy pending a proper analysis?

Finance (No. 2) Bill

Debate between Dave Doogan and Dan Tomlinson

2nd reading
Tuesday 16th December 2025 Commons Chamber

[Dan Tomlinson]

Thank you, Madam Deputy Speaker. I look forward to contributions from Members on both sides of the House on the various measures in the Finance Bill. On the point that the hon. Member raises, this Government considered really carefully the reforms that were announced at the Budget last year, and have put forward changes to agricultural property relief and business property relief. There is an additional £1 million allowance—an allowance that was made transferable between spouses in this Budget—and also a 50% discount on the inheritance tax rate, so tax on that higher allowance will be at 20%, rather than 40%.

As well as making changes to lift children out of poverty, this Government have chosen to increase the national living wage from 1 April 2026 by 4.1% to £12.71 an hour, and to increase the national minimum wage for 18 to 20-year-olds to £10.85.

[Dave Doogan (Angus and Perthshire Glens) (SNP)]

Will the Minister give way?

[Dan Tomlinson]

I happily give way—I look forward to it.

[Dave Doogan]

The Minister will know that for the vast majority of employees in Scotland, the increase in the national living wage is redundant, because it is less than the Scottish living wage. He talks about the things that the Government increased in the Budget; was it their intention to increase unemployment by 25% as a result of their jobs tax?

[Dan Tomlinson]

This Budget will lift thousands of children in Scotland out of poverty, because of decisions that we have made. This Government have made £10 billion more spending available to the Scottish Government, yet we still see public services failing up and down Scotland; the NHS is not working as well as it should north of the border.