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Treasury Minister aware of need to 'amend' tax legislation for tenants on APR reform

Scottish MPs told James Murray, Exchequer Secretary to the Treasury, his Government needs to amend section 177 of the Inheritance Tax Act 1984 to ensure Scottish tenant farmers are excluded from reforms to Agricultural Property Relief

Chris Brayford

07 March 2025 鈥� 3 min read

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Wendy Chamberlain, North East Fife MP, said: "Farmers face unprecedented pressures, from increased fuel costs, fertiliser costs, feed costs and increasingly unpredictable weather. The last thing we should be doing is making farming harder, it is the epitome of biting the hand that feeds us all."

Scottish tenant farmers could face the prospect of being caught up in Chancellor Rachel Reeves' reforms to Agricultural Property Relief (APR) and Inheritance Tax should legislation not be amended or implemented...

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