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.

From:
HM Treasury
Published
30 October 2024

Documents

Summary of reforms to agricultural property relief and business property relief

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Details

The government is making the inheritance tax system fairer by reforming both agricultural property relief and business property relief from 6 April 2026. This summary sets out details of the changes and provides additional statistical information about those claiming the reliefs. 

The government is also extending agricultural property relief to certain environmental land management agreements from 6 April 2025.

Updates to this page

Published 30 October 2024

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