Policy paper
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.
Updates to this page
Published 30 October 2024Last updated 13 November 2024 + show all updates
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The Impact on individuals, households and families, and Impact on business including civil society organisations sections have been updated.
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First published.