Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the evidential basis on which her Department's estimate of the total number of farms affected by proposed changes to Agricultural Property Relief and Business Property Relief included agricultural properties for which (a) only Agricultural Property Relief was claimed, (b) Agricultural Property Relief and Business Property Relief were claimed and (c) only Business Property Relief was claimed in the 2021-22 financial year.

Information on APR and BPR reforms can be found in the policy briefing paper published at https://www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms/summary-of-reforms-to-agricultural-property-relief-and-business-property-relief#statistical-annex-distribution-of-claims-at-death-for-agricultural-property-relief-and-business-property-relief-in-2021-to-2022.

Additionally, more information behind the approach adopted is available in the Chancellor's recent letter to the Chair of the Treasury Select Committee at: https://committees.parliament.uk/publications/45691/documents/226235/default/.