25/02/2026
The government has confirmed further changes to Agricultural Property Relief (APR) and Business Property Relief (BPR).
From April 2026, the 100% relief cap is now proposed to increase to £2.5 million per taxpayer — meaning married couples and civil partners could pass on up to £5 million of qualifying assets without Inheritance Tax.
For some farmers, landowners and business owners, this will significantly reduce exposure. For others, careful planning is still essential.
Read our full update and what it could mean for you 👉 https://ow.ly/GOcG50YkYji
Updated Inheritance Tax proposals raise APR and BPR thresholds to £2.5m from April 2026. What does this mean for farmers, landowners and business owners?