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Business: Inheritance Tax

Asked by Victoria AtkinsConservativeTreasuryTabled Answered 11 November 2024UIN 12741

The question

To ask the Chancellor of the Exchequer, with reference to her Department’s publication entitled Summary of reforms to agricultural property relief and business property relief, published on 30 October 2024, how many Agricultural Property Relief claims in the reference period also included claims for Business Property Relief.

Answered by James Murray

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.

In 2021-22, 782 estates making agricultural property relief claims also made business property relief claims.

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