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Policy paper

Agricultural Property Relief and environmental land management

Agricultural Property Relief for environmental land management to commence from 6 April 2025.

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From:
HM Revenue & Customs
Published:
30 October 2024
Last updated:
13 November 2024
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  1. The Impact on individuals, households and families, and Impact on business including civil society organisations sections have been updated.

  2. First published.

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Extension of Inheritance Tax Agricultural Property Relief to environmental land management agreements

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As announced at Autumn Budget 2024, the government will legislate to extend the scope of Agricultural Property Relief from Inheritance Tax to environmental land management from 6 April 2025. Relief will be available for land managed under an environmental agreement with, or on behalf of, the UK government, devolved governments, public bodies, local authorities, or approved responsible bodies.

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