Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Department’s publication entitled Summary of reforms to agricultural property relief and business property relief, published on 30 October 2024, how many Agricultural Property Relief claims in the reference period also included claims for Business Property Relief.

The Government has published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms.

In 2021-22, 782 estates making agricultural property relief claims also made business property relief claims.