Inheritance Tax Relief Agriculture Sector 2025-10-22
2025-10-22
TAGS
Response quality
Questions & Answers
Q1
Partial Answer
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Context
Discussion of changes to inheritance tax relief proposed by the Government which would affect Scotland's farmers. Debate centered around representations made to the Chancellor.
What assessment has been made of the potential impact of changes to inheritance tax relief on Scotland’s agricultural sector? Farmers are worried and do not believe government assurances. What representations have you made to the Chancellor on behalf of farmers in Scotland ahead of the Budget?
We are in regular dialogue with farming stakeholders and consider evidence presented. We will not deviate from our policy objective to raise revenue and introduce fairness to the tax system, despite giving due consideration to evidence.
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Assessment & feedback
Details of specific representations made to the Chancellor on behalf of Scottish farmers were not provided.
We Are In Ongoing Dialogue
Response accuracy
Q2
Partial Answer
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Context
Continuation of debate about impact of changes to inheritance tax relief, with focus on whether Government understands rural community concerns.
What representations have you made to the Chancellor for Scottish farmers? If we do not have farmers, there is no food. Will the Minister listen to the voices of rural Scots and ask the Chancellor to rethink this ruinous inheritance tax reform?
We are regularly engaging with rural constituents and farming stakeholders. We understand pressures they face, but we maintain that our reforms balance fixing public finances with supporting small family farms by only affecting the richest estates.
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Assessment & feedback
Minister did not commit to reconsidering proposed changes despite farmer concerns.
Reiterating Understanding Of Pressures Without Committing
Response accuracy