Question to the HM Treasury:

To ask His Majesty's Government how many family farms in Northern Ireland will be affected by the changes to inheritance tax announced in the Autumn Budget.

Information on how many estates in Northern Ireland will be affected by the changes is not centrally held.

The Government has published information about the reforms to agricultural property relief and business property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief(opens in a new tab).

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