Question to the HM Treasury:

To ask His Majesty's Government whether land that has been taken out of agricultural production for an environmental scheme or project will be eligible for (1) Agricultural Property Relief, or (2) equivalent relief.

The availability of relief is a question of fact and degree to be decided upon the particular facts of each case. Land that has been taken out of agricultural production over an extended period for an environmental scheme or project is unlikely to qualify for agricultural property relief from inheritance tax. However, owner-occupiers may continue to benefit from business property relief if the land is still used in the business and the overall business is not one of wholly or mainly making or holding investments.