Commons Sense

House of Commons · Ministers' Questions

Inheritance Tax Relief: Agriculture Sector

Wednesday 22 October 2025 · 2 questions

Summarised by AI from the official record, so it can contain mistakes.

Read the full transcript on Parliament.uk

At a glance

Answered 0 Partly answered 2 Not answered 0

Key points

  • Charlie Dewhirst questioned the government on the potential impact of inheritance tax changes on Scotland's agricultural sector.
  • The government stated they are in regular dialogue with farming stakeholders and consider evidence presented.
  • Blake Stephenson urged the Minister to listen to rural Scots and reconsider inheritance tax reform to avoid negative impacts on farming.

Topics (select to filter)

Questions & Answers

Q1 Charlie Dewhirst Con Bridlington and The Wolds
Taxation Scotland Agriculture & Rural Affairs
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.

Question

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?

Answer from The Parliamentary Under-Secretary of State for Scotland (Kirsty McNeill)

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.

Partly answered

Not addressed: Details of specific representations made to the Chancellor on behalf of Scottish farmers were not provided.

How: We Are In Ongoing Dialogue

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Q2 Blake Stephenson Con Mid Bedfordshire
Scotland Agriculture & Rural Affairs
Context

Continuation of debate about impact of changes to inheritance tax relief, with focus on whether Government understands rural community concerns.

Question

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?

Answer from The Parliamentary Under-Secretary of State for Scotland (Kirsty McNeill)

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.

Partly answered

Not addressed: Minister did not commit to reconsidering proposed changes despite farmer concerns.

How: Reiterating Understanding Of Pressures Without Committing

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