Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much has agricultural property relief been worth in Northern Ireland in each of the last three years.
HMRC holds the information of those estates which make claims for Agricultural Property Relief (APR) within its digital administrative systems if the estate was taxpaying, or could be taxpaying after compliance checks have been performed.
It does not hold readily available information about the geographical location of the assets qualifying for the relief – it only holds the value of the assets qualifying for the relief, and the amount of relief given against those assets, in a format available for further analysis.
As such, it is not possible to provide this information within current cost limits.