Policy paper

Agricultural property relief and business property relief reforms

This summary sets out the changes being made to agricultural property relief and business property relief.

Documents

Details

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.

Updates to this page

Published 30 October 2024

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