Question to the Scotland Office:

To ask the Secretary of State for Scotland, what assessment he has made of the potential impact of changes to Agricultural Property Relief and Business Property Relief on Scottish family farms.

We are striking a fair balance between supporting farmers and fixing the public services on which our rural communities rely.

Our reforms to the Agricultural Property Relief means that the majority of those claiming relief, three quarters, will not be affected. The vast majority of farmers will not be affected at all. They will be able to pass the family farm down to their children just as previous generations have always done.

This is a fair and balanced approach that protects the family farm while also fixing the public services that we all rely on.