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Written Question
Agriculture and Business: Inheritance Tax
Thursday 11th September 2025

Asked by: Sarah Gibson (Liberal Democrat - Chippenham)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the (a) staffing, (b) system, (c) compliance and (d) other costs of (i) implementing and (ii) administering the proposed changes to Agricultural Property Relief and Business Property Relief; and if she will take steps to publish an estimate prior to the reforms taking effect in April 2026.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

I refer to the answer given on 5 September 2025 at UIN 70546 :

https://questions-statements.parliament.uk/written-questions/detail/2025-08-29/70546

Division Vote (Commons)
10 Sep 2025 - Bus Services (No. 2) Bill [Lords] - View Vote Context
Sarah Gibson (LD) voted No - in line with the party majority and in line with the House
One of 61 Liberal Democrat No votes vs 0 Liberal Democrat Aye votes
Vote Tally: Ayes - 92 Noes - 364
Division Vote (Commons)
10 Sep 2025 - Bus Services (No. 2) Bill [Lords] - View Vote Context
Sarah Gibson (LD) voted Aye - in line with the party majority and against the House
One of 60 Liberal Democrat Aye votes vs 0 Liberal Democrat No votes
Vote Tally: Ayes - 158 Noes - 297
Division Vote (Commons)
10 Sep 2025 - Bus Services (No. 2) Bill [Lords] - View Vote Context
Sarah Gibson (LD) voted Aye - in line with the party majority and against the House
One of 59 Liberal Democrat Aye votes vs 0 Liberal Democrat No votes
Vote Tally: Ayes - 69 Noes - 300
Division Vote (Commons)
10 Sep 2025 - Bus Services (No. 2) Bill [Lords] - View Vote Context
Sarah Gibson (LD) voted Aye - in line with the party majority and in line with the House
One of 59 Liberal Democrat Aye votes vs 0 Liberal Democrat No votes
Vote Tally: Ayes - 362 Noes - 87
Division Vote (Commons)
10 Sep 2025 - Bus Services (No. 2) Bill [Lords] - View Vote Context
Sarah Gibson (LD) voted Aye - in line with the party majority and against the House
One of 59 Liberal Democrat Aye votes vs 0 Liberal Democrat No votes
Vote Tally: Ayes - 153 Noes - 300
Division Vote (Commons)
9 Sep 2025 - Diego Garcia Military Base and British Indian Ocean Territory Bill - View Vote Context
Sarah Gibson (LD) voted No - in line with the party majority and against the House
One of 59 Liberal Democrat No votes vs 0 Liberal Democrat Aye votes
Vote Tally: Ayes - 330 Noes - 179
Division Vote (Commons)
8 Sep 2025 - Renters’ Rights Bill - View Vote Context
Sarah Gibson (LD) voted Aye - in line with the party majority and in line with the House
One of 60 Liberal Democrat Aye votes vs 0 Liberal Democrat No votes
Vote Tally: Ayes - 401 Noes - 96
Division Vote (Commons)
8 Sep 2025 - Renters’ Rights Bill - View Vote Context
Sarah Gibson (LD) voted No - in line with the party majority and against the House
One of 62 Liberal Democrat No votes vs 0 Liberal Democrat Aye votes
Vote Tally: Ayes - 325 Noes - 171
Division Vote (Commons)
8 Sep 2025 - Renters’ Rights Bill - View Vote Context
Sarah Gibson (LD) voted Aye - in line with the party majority and in line with the House
One of 62 Liberal Democrat Aye votes vs 0 Liberal Democrat No votes
Vote Tally: Ayes - 404 Noes - 98