Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what information his Department holds on (a) the nature of land use, (b) scale of the property and (c) value of the estate for which Agricultural Property Relief is claimed.

As with all taxes, the Government keeps changes to the inheritance tax regime, including agricultural property relief, under review.

Property must be both agricultural property and occupied for agricultural purposes to qualify for agricultural property relief. It is available in respect of agricultural land and pasture, including farmhouses and other buildings. Detailed information about the specific nature of land use from claims is not readily available and could only be obtained, compiled, and collated at disproportionate cost.

HMRC publishes annual information on agricultural property relief. This can be found on the GOV.UK Website here: www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs.