Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 18 November 2024 to Question 13623 on Agriculture: Inheritance Tax, what data her Department holds on the impact of reforms to (a) agricultural property relief and (b) business property relief on tenant farmers.

The Government has published information about the reforms to agricultural property relief and business property relief. In addition to the information highlighted in the Answer of 18 November 2024 to Question 13623 on Agriculture: Inheritance Tax, the Chancellor of the Exchequer provided further data in her recent letter to the Chair of the Treasury Select Committee. The letter is available at committees.parliament.uk/publications/45691/documents/226235/default/.

The Government has held meetings with a range of stakeholders, including the Tenant Farmers Association.