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Written question asked by Ben Obese-Jecty (Conservative) on Friday, 28 August 2026, in the House of Commons. It was due for an answer on Wednesday, 2 September 2026. It was answered by James Murray (Labour) on Tuesday, 8 September 2026 on behalf of the Treasury.


Agriculture and Business: Inheritance Tax

Question

To ask the Chancellor of the Exchequer, whether it is still his Department's policy to keep the Agricultural and Business Property Reliefs threshold at £2.5m.

Answer

From April 2026, the combined amount of 100% Agricultural Property Relief and Business Property Relief allowed against a person’s estate is £2.5 million. Combined with the nil-rate bands, this means two individuals could pass on up to £5.65 million tax-free between them.

The Government has legislated for this combined allowance to remain at £2.5 million until April 2031 and then increase with inflation.


Secondary information

Type
Written question
Reference
23029
Session
2026-27
Subjects
Agriculture Business Inheritance tax Tax allowances
Link
View this Written question on www.parliament.uk