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The government said on Tuesday that it changed tack after listening to concerns from the farming community and businesses about the reforms.
“We have listened closely to farmers across the country, and we are making changes today to protect more ordinary family farms,” said Environment Secretary Emma Reynolds.
The government estimates only 185 farming estates will now fall into scope, down from 375, and 1,100 estates overall will pay more inheritance tax in 2026-27, down from an initial figure of 2,000.
