Question to the HM Treasury:

To ask His Majesty's Government what consultation process they undertook before announcing the recent reforms to agricultural property relief and business property relief for inheritance tax.

The Government takes into account all representations made ahead of the Budget, and meets with stakeholders on a regular basis.

The Government 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.

Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) each year are expected to be unaffected by these reforms.