Inheritance tax reliefs threshold to rise to £2.5m for farmers and businesses

Urban Farm DB summary

On 23 December 2025 the UK government announced it would raise the 100% Agricultural and Business Property Reliefs threshold from £1m to £2.5m, effective 6 April 2026. Married couples or civil partners will be able to pass on assets worth up to £5m tax free, and up to £5.65m when combined with existing nil-rate bands. The government projects that the number of estates claiming agricultural property relief affected by the 2026-27 reforms will roughly halve, from 375 to 185.

Only numbers and their conditions are stored, as structured data — never the source's own sentences. Metric and condition names stay in English, as coded.

• 2.5 gbp_million↑ Increase

  relief threshold(agricultural property relief)

  PolicyControl: 従来の閾値100万ポンド

  region

  United Kingdom

  effective date

  2026-04-06

  instrument

  agricultural_and_business_property_reliefs

• 5 gbp_million

  relief threshold married couple(agricultural property relief)

  Policy

  region

  United Kingdom

  effective date

  2026-04-06

  applies to

  married couple or civil partners

• 5.65 gbp_million

  farm value tax free combined(agricultural property relief)

  Policy

  region

  United Kingdom

  applies to

  married couple or civil partners

  note

  既存の基礎控除と組み合わせ

• 185 count↓ Decrease

  affected estates(agricultural property relief)

  PolicyControl: 改正前の見込み375件

  region

  United Kingdom

  year

  2026-27

• 1,100 count

  estates paying more tax(inheritance tax)

  Economics

  region

  United Kingdom

  year

  2026-27

  note

  up to

Direction of conclusions

Each author conclusion is recorded only as a coded direction per topic. Read the original for the conclusion itself.

• Policy and governanceSupports
• Economic viabilityMixedWith caveats