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Changes to the geographical scope of agricultural property relief and woodlands relief for Inheritance Tax

This measure restricts the geographical scope of agricultural property relief and woodlands relief on and after 6 April 2024 to the UK only.

Last fetched 04 May 2026 · gov.uk

Documents

Inheritance Tax — geographical scope of agricultural property relief and woodlands relief Draft legislationapplication/pdf Draft legislation (accessible version)Explanatory noteapplication/vnd.oasis.opendocument.text Explanatory note (accessible version)

At a glance

TypePolicy paper

First published17 Jul 2023

Last updated06 Mar 2024

Organisations

HM Revenue & Customs

Topics

Inheritance TaxInheritance Tax

Source

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