Source · Select Committees · Welsh Affairs Committee
Recommendation 3
3
Support the objective of reforming property reliefs to close tax avoidance loopholes.
Conclusion
We support the objective of reforming Agricultural Property Relief (APR) and Business Property Relief (BPR) to close the loophole that encouraged wealthy investors to purchase agricultural land as a means of avoiding tax. (Conclusion, Paragraph 49)
Government Response
A response document is linked to this report, dated 30 January 2026. Response attribution to this conclusion has not been verified. Read the response document ↗