Agricultural property relief and business property relief reforms
This summary sets out the changes being made to agricultural property relief and business property relief.
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The government is extending agricultural property relief to certain environmental land management agreements from 6 April 2025. The government is also making the inheritance tax system fairer by restricting both agricultural property relief and business property relief for the wealthiest estates from 6 April 2026. This summary sets out further details on the government’s announcement and also provides additional statistical information about those claiming the reliefs.