The UK regions where family businesses will be hit hardest by inheritance tax changes

Job losses and cuts to investment plans are looming as inheritance tax changes due to come in next year affect firms and farms around the country

Map of the UK with a red pin in it
The UK regions where family businesses will be hit hardest by inheritance tax changes
(Image credit: Getty Images)

Every region of the UK and sector of the economy will be affected by the government’s decision to change inheritance tax rules according to new research – but particular areas and industries will be harder hit.

From 6 April 2026, the full 100% inheritance tax relief for business property relief (BPR) and agricultural property relief (APR) will be limited to the first £1 million of combined agricultural and business property. Assets exceeding this threshold will only receive 50% relief.

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Laura Miller

Laura Miller is an experienced financial and business journalist. Formerly on staff at the Daily Telegraph, her freelance work now appears in the money pages of all the national newspapers. She endeavours to make money issues easy to understand for everyone, and to do justice to the people who regularly trust her to tell their stories. She lives by the sea in Aberystwyth. You can find her tweeting @thatlaurawrites