Question to the HM Treasury:

To ask His Majesty's Government what assessment they have they made of the impact on tenant farms of the changes to agricultural property relief in the Autumn Budget, and of the land that will be available for tenants to farm after April 2026.

The Government has published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms, and further explanatory information at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.