Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the Department for Environment, Food and Rural Affairs:
To ask the Secretary of State for Environment, Food and Rural Affairs, pursuant to the Answer of 28 October 2024 to Question 10798 on African Swine Fever, what uncertainty is there around the human mediated pathways for African swine fever.
Answered by Daniel Zeichner - Minister of State (Department for Environment, Food and Rural Affairs)
Defra and its agencies regularly review the spread of ASF when new outbreaks occur internationally and publishes risk assessments on GOV.UK at: African swine fever in pigs and wild boars in Europe - GOV.UK.
Since the latest risk assessment of July 2024, the risk of ASF entering Great Britain through a human-mediated pathway is considered to be high, though there is considerable uncertainty around this, particularly around the illegal movement of pig products from regions of the EU affected by ASF. Defra and its agencies keep this under regular review and will reassess the risk level and corresponding controls as further information becomes available.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the Department for Environment, Food and Rural Affairs:
To ask the Secretary of State for Environment, Food and Rural Affairs, what recent assessment he has made of the adequacy of the UK's (a) biosecurity and (b) border control measures for imported goods.
Answered by Daniel Zeichner - Minister of State (Department for Environment, Food and Rural Affairs)
The Government is committed to protecting our biosecurity and we are using a risk based approach to maintain the appropriate level of controls.
Defra will continue to monitor for new and emerging risks and review the border control checks introduced under the Border Target Operating Model (BTOM).
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the Department for Environment, Food and Rural Affairs:
To ask the Secretary of State for Environment, Food and Rural Affairs, if he will make an assessment of the potential implications for his policies of the findings of the report entitled An impact analysis of APR reforms on commercial family farms, published by the National Farmers Union on 21 November 2024 on the acreage of land relating to Agricultural Property Relief claims on assets of less than £250,000 in the 2021-22 financial year.
Answered by Daniel Zeichner - Minister of State (Department for Environment, Food and Rural Affairs)
That report draws on Defra analysis on asset value. Tax liabilities for individual farm businesses depend on personal circumstances. It is not possible to accurately infer a future inheritance tax liability from data on farm asset values. This is because asset value alone does not necessarily mean that the farm will be affected, as it depends on individual circumstances.
From 6 April 2026, the full 100% relief from inheritance tax will be restricted to the first £1 million of combined agricultural and business property. Above this amount, landowners will access 50% relief from inheritance tax and will pay inheritance tax at a reduced effective rate up to 20%, rather than the standard 40%. This tax can be paid in instalments over 10 years interest free, rather than immediately, as with other types of inheritance tax.
This is on top of all the other spousal exemptions and nil-rate bands that people can access for inheritance tax too. This means that two people with farmland, depending on their circumstances, can pass on up to £3 million without paying any inheritance tax. This is an assumption based on the £1 million limit and nil-rate bands and does not take into consideration the specific circumstances that may affect the tax calculation. Furthermore, if land is transferred 7 years before death, farmers pay no inheritance tax at all.
With 73% of claims being for less than £1 million, the majority of estates will be unaffected, and they will be able to pass the family farm down to their children just as previous generations have always done. This is a fair and balanced approach that protects the family farm while also fixing the public services that we all rely on.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the Department for Environment, Food and Rural Affairs:
To ask the Secretary of State for Environment, Food and Rural Affairs, if he will take steps to prevent (a) large corporations and (b) investment firms from acquiring agricultural land sold to meet inheritance tax liabilities.
Answered by Daniel Zeichner - Minister of State (Department for Environment, Food and Rural Affairs)
From 6 April 2026, the full 100% relief from inheritance tax will be restricted to the first £1 million of combined agricultural and business property. Above this amount, landowners will access 50% relief from inheritance tax and will pay inheritance tax at a reduced effective rate up to 20%, rather than the standard 40%. This tax can be paid in instalments over 10 years interest free, rather than immediately, as with other types of inheritance tax.
This is on top of all the other spousal exemptions and nil-rate bands that people can access for inheritance tax too. This means that two people with farmland, depending on their circumstances, can pass on up to £3 million without paying any inheritance tax. This is an assumption based on the £1 million limit and nil-rate bands and does not take into consideration the specific circumstances that may affect the tax calculation. Furthermore, if land is transferred seven years before death, farmers pay no inheritance tax at all.
With 73% of claims being for less than £1 million, the majority of estates will be unaffected, and they will be able to pass the family farm down to their children just as previous generations have always done. This is a fair and balanced approach that protects the family farm while also fixing the public services that we all rely on.