Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the cost to implement and administer the proposed changes to Agricultural Property Relief and Business Property Relief under the inheritance tax regime; and whether this estimate will be published prior to the reforms taking effect in April 2026.

I refer to the answer given on 5 September 2025 at UIN 70546 :

https://questions-statements.parliament.uk/written-questions/detail/2025-08-29/70546