Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of proposed changes to (a) Business Property Relief and (b) Agricultural Property Relief on the level of resources required at HMRC.

This question was answered on 5th September 2025
On 21 July 2025 HMRC published a policy paper on the agricultural property relief and business property relief reforms for Inheritance Tax. The summary of impacts includes an estimate of HMRC’s costs to deliver the measure. https://www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief