Are you eligible for Agricultural Property Relief (APR)?
Many farmers and rural landowners have lost their protection from Inheritance Tax (IHT) due to recent major tax changes. Affected families now need to adapt their estate plan to protect their farm’s future, by taking advantage of Agricultural Property Relief (APR).
Passing on land and property can be a complex challenge, particularly when IHT is involved, and can risk the need for land or buildings to be sold to cover the tax bill. APR can make a big difference, allowing you to pass on certain properties with either a 100% or 50% IHT reduction.
While Agricultural Property Relief has been in place for many years, it’s far from simple and recent changes have added another layer of complexity, with the UK Government introducing a new cap on APR.
Under these updated rules:
Each individual can only claim full relief on the first £2.5 million of qualifying agricultural assets.
Any value above that threshold will only receive 50% relief (instead of the current 100%).
This is a major shift from the previous system, where APR was uncapped as long as criteria were met.
For many families whose entire farm used to qualify for full relief, these changes significantly impact their previous estate plans.
Talk to an expert to better understand APR, and fully explore the rules around ownership, occupation, agricultural value, and relief rates.
Book a free consultationWe can help farming families
Understand how the new APR rules will affect your estate
Review ownership structures and land use
Identify risks and opportunities early
Build long‑term, tax‑efficient strategies to protect the farm
Use Trusts, gifting, insurance, and legacy planning to create stability across generations
Whether the goal is succession planning, intergenerational transition, or protection against future tax liabilities, every recommendation is tailored to your values and goals.
Just as importantly, we can help prepare the next generation by ensuring younger family members understand their financial responsibilities and the legacy they will inherit.
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