The upcoming changes to inheritance tax relief for agricultural property in the UK are “necessary”, a senior government minister has said.

Speaking to a committee of MPs on Tuesday, Environment Secretary Emma Reynolds defended the new £1m limit on agricultural property relief and business property relief.

“I know it was a decision in last year’s budget that was particularly tough. There were other tough decisions too,” Reynolds said.

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“As the Chancellor set out, these were necessary decisions to put public finances on a more sustainable footing,” she said.

As Environment Secretary, Reynolds has responsibility for farming, but before being appointed to the role in September 2025, she was a minister in the Treasury.

However, at Tuesday’s meeting in Westminster, the Labour MP would not be drawn on her own opinion on inheritance tax reform or how last year’s Autumn Budget was developed.

“As for my own individual assessment, that is not for me to do. It was a collective decision that was made across government,” she said.

EU deal

Also discussed at the meeting was the plan for a new agreement on animal and plant health standards between the UK and EU.

It is hoped that a deal will significantly reduce the need for inspections and administration on agri food products moving from Britain to NI, as well as between Britain and the EU.

“We understand that on the European side, they will have a negotiating mandate soon. We are ready to get going on the negotiations and feel positive about it. The big prize is reducing the friction on the border which Brexit has created,” Reynolds said.