Skip to main content

Agriculture: Inheritance Tax

Question for Treasury

UIN 61768, tabled on 23 June 2025

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of merging the Valuation Office Agency and HMRC when dealing with businesses, in the context of changes to Agricultural Property Relief.

Answered on

1 July 2025

On 28 April 2025, the government announced that the Valuation Office Agency’s functions will be brought into HMRC by the end of this financial year. This will combine the expertise and experience of both organisations in policy, valuations and programme delivery to support the government to deliver change more effectively. The move will improve the experience for taxpayers and businesses.

Answered by

Treasury