Agricultural Relief for Inheritance Tax

Urban Farm DB summary

The UK's Agricultural Relief lets qualifying agricultural property — farmland, pasture, stud farms, farmhouses and cottages among others — pass free, or partly free, of Inheritance Tax. Owner-occupied land (or occupied by a spouse/civil partner) must be held for 2 years, land let to others for 7 years, to qualify. Relief is 100% where the owner farmed the land themselves or it is let on a tenancy starting after 1 September 1995, and 50% in other qualifying cases. For deaths on or after 6 April 2026, the combined 100% Agricultural Relief and Business Relief allowed against an estate is capped at £2.5 million, with any excess receiving 50% relief instead.

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• 100 %

  relief rate full(agricultural relief inheritance tax)

  Economics

  region

  United Kingdom

  method

  自ら耕作、または1995年9月以降開始の賃貸借等

• 2,500,000 gbp

  combined relief cap(agricultural relief inheritance tax)

  Economics

  region

  United Kingdom

  year

  2026-04-06以降の死亡分

• 50 %

  relief rate other(agricultural relief inheritance tax)

  Economics

  region

  United Kingdom

• 2 years

  occupation period owner(agricultural relief inheritance tax)

  Economics

  region

  United Kingdom

• 7 years

  occupation period other(agricultural relief inheritance tax)

  Economics

  region

  United Kingdom

Direction of conclusions

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• Policy and governanceSupportsWith caveats