Agricultural Property Relief and environmental land management
Agricultural Property Relief for environmental land management to commence from 6 April 2025.
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As announced at Autumn Budget 2024, the government will legislate to extend the scope of Agricultural Property Relief from Inheritance Tax to environmental land management from 6 April 2025. Relief will be available for land managed under an environmental agreement with, or on behalf of, the UK government, devolved governments, public bodies, local authorities, or approved responsible bodies.