questionText: To ask the Chancellor of the Exchequer, whether land farmed under the Environmental Land Management Scheme will be exempt from new inheritance tax rules for farms.
answerText: The environmental value of land farmed or managed under the Environmental Land Management Scheme (ELMS) will be eligible for Agricultural Property Relief (APR) of up to 100% from 6th April 2025. From 6th April 2026, the 100% rate of relief will continue f...
heading: Agriculture: Inheritance Tax