questionText: To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of changes to inheritance tax on (a) rural communities and (b) low-income tenants.
answerText: The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances in a fair way. The reforms reduce the inherita...
heading: Inheritance Tax: Rural Areas and Tenants