Source · Select Committees · Environment, Food and Rural Affairs Committee
Recommendation 9
9
Support for reforming agricultural property reliefs to address wealth sheltering loophole
Conclusion
We support the Government’s objective of reforming Agricultural Property Relief (APR) and Business Property Relief (BPR) to close the loophole that encourages wealthy investors to buy agricultural land to avoid inheritance tax. We recognise longstanding concerns that these reliefs are being used by individuals to shelter wealth and are affecting the price and availability of land for new entrants. (Conclusion, Paragraph 46)
Government Response
A response document is linked to this report, dated 3 September 2025. Response attribution to this conclusion has not been verified. Read the response document ↗