Asked by: Aphra Brandreth (Conservative - Chester South and Eddisbury)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether Emma Reynolds MP received any correspondence from the (a) Treasury and (b) the Cabinet office on the (i) timetable, (ii) options and (iii) modelling for inheritance tax changes since 1 July 2024.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HM Treasury Ministers routinely receive briefings and information on an extensive range of subjects relating to the department’s responsibilities and their specific portfolios. As the Minister responsible for the UK tax system, the Exchequer Secretary to the Treasury’s portfolio of responsibilities includes inheritance tax. My Rt Hon Friend the Secretary of State for Environment, Food, and Rural Affairs has not been the Exchequer Secretary to the Treasury. She was Parliamentary Secretary at HM Treasury and the Department of Work and Pensions from 9 July 2024 to 14 January 2025. She was Economic Secretary to the Treasury from 14 January 2025 to 5 September 2025.HM Treasury Ministers also discuss a range of subjects with Ministers from all other departments, including the Department for Environment, Food and Rural Affairs.
Asked by: Aphra Brandreth (Conservative - Chester South and Eddisbury)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether any (a) written briefings, (b) submissions, and (c) minutes on inheritance tax changes were (i) sent to and (ii) copied to Emma Reynolds MP since 1 July 2024.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HM Treasury Ministers routinely receive briefings and information on an extensive range of subjects relating to the department’s responsibilities and their specific portfolios. As the Minister responsible for the UK tax system, the Exchequer Secretary to the Treasury’s portfolio of responsibilities includes inheritance tax. My Rt Hon Friend the Secretary of State for Environment, Food, and Rural Affairs has not been the Exchequer Secretary to the Treasury. She was Parliamentary Secretary at HM Treasury and the Department of Work and Pensions from 9 July 2024 to 14 January 2025. She was Economic Secretary to the Treasury from 14 January 2025 to 5 September 2025.HM Treasury Ministers also discuss a range of subjects with Ministers from all other departments, including the Department for Environment, Food and Rural Affairs.
Asked by: Aphra Brandreth (Conservative - Chester South and Eddisbury)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether Emma Reynolds MP participated in any meetings with the Department for Environment, Food & Rural Affairs on the impact of inheritance tax changes on farmers since 1 July 2024.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HM Treasury Ministers take part in internal and external meetings routinely on a range of subjects relating to the department’s responsibilities and their specific portfolios.
As the Minister responsible for the UK tax system, the Exchequer Secretary to the Treasury’s portfolio of responsibilities includes inheritance tax. My rt hon Friend the Secretary of State for Environment, Food, and Rural Affairs has not been the Exchequer Secretary to the Treasury. She was Parliamentary Secretary at HM Treasury and the Department of Work and Pensions from 9 July 2024 to 14 January 2025. She was Economic Secretary to the Treasury from 14 January 2025 to 5 September 2025.
Asked by: Aphra Brandreth (Conservative - Chester South and Eddisbury)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential merits of increasing the level of draft duty relief.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Chancellor’s draught rate cut at Autumn Budget 2024 applied to approximately 60% of the alcoholic drinks sold in pubs. This took a penny of duty off a typical strength pint.
Draught beer and cider now pay 13.9% less in duty than their packaged equivalents – an increase of over 50% on the previous draught discount of 9.2%.
The Chancellor makes decisions on tax policy at fiscal events. The Government welcomes representations from the beer and pub sectors in advance of the Budget.
Asked by: Aphra Brandreth (Conservative - Chester South and Eddisbury)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what her Department's planned timetable is for publishing the (a) draft legislation and (b) impact assessment for its proposed changes to (i) Agricultural Property Relief and (ii) Business Property Relief.
Answered by James Murray - Chief Secretary to the Treasury
The draft legislation and the tax information and impact note were published on 21 July 2025. These are available on the GOV.UK website.
Asked by: Aphra Brandreth (Conservative - Chester South and Eddisbury)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent discussions her Department has had with representatives of the farming sector on the implications of the proposed changes to inheritance tax.
Answered by James Murray - Chief Secretary to the Treasury
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. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.
Ministers from multiple Government departments have had several meetings with agricultural organisations on this matter since Autumn Budget 2024. As the Minister with responsibility for the UK tax system, I have had meetings with organisations including the National Farmers’ Union, the Tenant Farmers’ Association, the Country Land and Business Association, the Central Association of Agricultural Valuers, the Ulster Farmers’ Union, NFU Cymru, NFU Scotland and the Farmers’ Union of Wales.
Asked by: Aphra Brandreth (Conservative - Chester South and Eddisbury)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps her Department is taking to consult with (a) agricultural stakeholders, (b) farmers and (c) groups that represent farmers in the development of its proposed changes to inheritance tax policy.
Answered by James Murray - Chief Secretary to the Treasury
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. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.
Ministers from multiple Government departments have had several meetings with agricultural organisations on this matter since Autumn Budget 2024. As the Minister with responsibility for the UK tax system, I have had meetings with organisations including the National Farmers’ Union, the Tenant Farmers’ Association, the Country Land and Business Association, the Central Association of Agricultural Valuers, the Ulster Farmers’ Union, NFU Cymru, NFU Scotland and the Farmers’ Union of Wales.
Asked by: Aphra Brandreth (Conservative - Chester South and Eddisbury)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent discussions she has had with representatives of the farming sector on her Department's proposed changes to inheritance tax.
Answered by James Murray - Chief Secretary to the Treasury
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. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.
Ministers from multiple Government departments have had several meetings with agricultural organisations on this matter since Autumn Budget 2024. As the Minister with responsibility for the UK tax system, I have had meetings with organisations including the National Farmers’ Union, the Tenant Farmers’ Association, the Country Land and Business Association, the Central Association of Agricultural Valuers, the Ulster Farmers’ Union, NFU Cymru, NFU Scotland and the Farmers’ Union of Wales.
Asked by: Aphra Brandreth (Conservative - Chester South and Eddisbury)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps her Department is taking to engage with (a) farmers and (b) other agricultural groups in the development of proposed changes to inheritance tax.
Answered by James Murray - Chief Secretary to the Treasury
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. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.
Ministers from multiple Government departments have had several meetings with agricultural organisations on this matter since Autumn Budget 2024. As the Minister with responsibility for the UK tax system, I have had meetings with organisations including the National Farmers’ Union, the Tenant Farmers’ Association, the Country Land and Business Association, the Central Association of Agricultural Valuers, the Ulster Farmers’ Union, NFU Cymru, NFU Scotland and the Farmers’ Union of Wales.
Asked by: Aphra Brandreth (Conservative - Chester South and Eddisbury)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, which Minister has led engagement with the agricultural sector on the proposed changes to inheritance tax.
Answered by James Murray - Chief Secretary to the Treasury
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. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.
Ministers from multiple Government departments have had several meetings with agricultural organisations on this matter since Autumn Budget 2024. As the Minister with responsibility for the UK tax system, I have had meetings with organisations including the National Farmers’ Union, the Tenant Farmers’ Association, the Country Land and Business Association, the Central Association of Agricultural Valuers, the Ulster Farmers’ Union, NFU Cymru, NFU Scotland and the Farmers’ Union of Wales.