Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of agricultural relief for Inheritance Tax in supporting farming businesses.

HMRC publishes data regularly about the number of claims and the cost of non-structural tax reliefs, such as agricultural property relief and business property relief. The information can be found at www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs.