Introduction of reforms to Agricultural Property Relief and Business Property Relief
Tabled 15 April 2026 by Sarah Dyke
That this House expresses concern over the Government’s decision to introduce reforms to Agricultural Property Relief (APR) and Business Property Relief (BPR), which took effect on 6 April 2026 and has limited the availability of full relief and created new thresholds on qualifying assets; recognises the Government’s decision to increase the 100% rate of relief threshold from £1 million to £2.5 million as a hard-fought concession, yet still risks leaving too many family farms facing an effective tax rate of 20% on assets above the limit; understands these changes risk forced sales of productive farmland to meet inheritance tax liabilities, weakening the resilience of domestic food production and undermining long-term food security by reducing our ability to withstand global supply shocks; notes the negative impact this policy will have on local rural economies by reducing employment opportunities, straining local agricultural supply chains, restricting agricultural business growth and threatening the existence of the financial support rural communities depend on; calls on the Government to recognise the 18 months of uncertainty our farmers have been forced to face, owing to this ill-conceived policy and pledge their support to our agricultural sector by reversing the changes made to APR and BPR in full; and further calls on the Government to increase the farming budget by £1 billion a year to help ensure the agricultural sectors future viability and protect the UK’s food security.
Signatories (28)
- Sarah Dyke Sponsor
- Wera Hobhouse
- Susan Murray
- Mr Joshua Reynolds
- Rachel Gilmour
- Cameron Thomas
- Pippa Heylings
- Wendy Chamberlain
- Jim Shannon
- Mr Will Forster
- Ben Maguire
- Clive Jones
- David Chadwick
- Dr Danny Chambers
- Dr Al Pinkerton
- Jim Allister
- Mr Gregory Campbell
- Robin Swann
- Zöe Franklin
- Mr Lee Dillon
- Vikki Slade
- Jess Brown-Fuller
- Ben Lake
- Liz Saville Roberts
- Llinos Medi
- Ann Davies
- Adam Dance
- Helen Morgan