questionText: To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 November 2024 to Question 12741 on Business: Inheritance Tax, what the combined value of assets qualifying for relief was in the estates that claimed both agricultural property relief and business property relief.
answerText: In 2021-22, the total combined value of agricultural and business property relief (APR, BPR) from those estates that claimed both reliefs was £1.6 billion. When estates include a claim for both APR and BPR, the estate may not consist entirely of a farming...
heading: Agriculture: Inheritance Tax