Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 2.51 of the Autumn Budget 2024, HC295, whether an (a) equality impact assessment, (b) family test assessment, (c) regulatory impact assessment, (d) rural impact assessment, and (e) environmental principles assessment were produced for the changes to Agricultural Property Relief on family farms.

The government publishes tax information and impact notes (TIINs) for tax policy changes when the policy design is final or near final.

TIINS for tax measures with legislation published at Autumn Budget 2024 have been published and can be found here: Tax information and impact notes - GOV.UK (www.gov.uk).

TIINS for other announcements made at Autumn Budget 2024 will be published at the appropriate time when the policy design is final or near final.

This has been successive Government’s policy since the introduction of TIINS in 2011.