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Government ups limit for 100% relief on qualifying agricultural and business assets from £1M to £2.5M

23 December 2025

The new cap on business relief and agricultural relief at 100% which comes into force from 6 April 2026 has been increased from £1M to £2.5M. This means a married couple can benefit from 100% relief on combined business and agricultural assets of up to £5M.

What are the changes to agricultural property and business property relief? - GOV.UK

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