Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to Answer of 11 March 2025 to Question 35636 on Agriculture and Business: Inheritance Tax, if her Department will publish its modelling for an alternative clawback mechanism for agricultural property relief and business property relief.

The Office for Budget Responsibility only certifies costings for the Exchequer impact of the Government’s tax policies. In accordance with standard practice, the Government does not publish modelling of alternative tax proposals that are not Government policy.