Agricultural Property Relief provides IHT relief on qualifying agricultural property including farmland, farm buildings and farmhouses occupied for agricultural purposes. Prior to April 2026, 100% APR is available on qualifying property meeting the ownership and occupation conditions. From April 2026, the combined value qualifying for 100% APR and Business Property Relief is capped at one million pounds per estate. WDS advises farming clients across Yorkshire, with particular expertise in our Leyburn and Northallerton offices.