Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of business relief for Inheritance Tax in supporting family owned 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.