Inheritance tax on farming land

Wai M Yau made this Freedom of Information request to HM Treasury Automatic anti-spam measures are in place for this older request. Please let us know if a further response is expected or if you are having trouble responding.

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Dear HM Treasury,

Without prejudice to the generality of the foregoing, in particular, the following question under the Freedom of Information Act.

1. The total number of active farms that currently producing food in the United Kingdom and Northern Ireland.

2. The number of active farms that would qualify for exemption at the £1m limit or conversely the number of active farms that become under the scope of inheritance tax.

3. In the budget responses, the Chancellor has made reference to the number of claims that would pay tax is relatively low. The Treasury estimates that around 500 estates would be affected.
Could you provide details of the claims made for the last 5 years of
a) total number of claims that would be affected
b) total number of claims made by farms
c) the total number less those that were inactive/not food producing

Yours sincerely

Wai M Yau

FOI Requests, HM Treasury

Our ref: FOI2024/18805

Dear Wai M Yau,

Thank you for your request for information which we are considering under
the terms of the Freedom of Information Act 2000.

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Yours sincerely

Information Rights Unit | Correspondence and Information Rights | HM
Treasury, 1 Horse Guards Road, London, SW1A 2HQ [1]www.gov.uk/hm-treasury

References

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FOI Requests, HM Treasury

1 Attachment

Dear Wai M Yau

Please find attached a response to your recent FOI request.

Yours sincerely

Information Rights Unit | Correspondence and Information Rights | HM
Treasury, 1 Horse Guards Road, London, SW1A 2HQ [1]www.gov.uk/hm-treasury

References

Visible links
1. http://www.gov.uk/hm-treasury