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Farm worker and businesswoman talking while walking through his property. Copy space.

The new Agricultural Property Relief and Business Property Relief rules

On 6 April 2026, the government’s changes to the Agricultural Property Relief (APR) and Business Property Relief (BPR) took effect. Initial plans were altered in favour of beneficiaries, with the Inheritance Tax (IHT)-free allowance increased from an initially planned £1 million to £2.5 million. Any unused IHT-free allowance is also now capable of transfer between

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