Inheritance Tax in Scotland UK 2026: Rules, Thresholds, Reliefs & Planning Guide
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This moment belongs to our members. After an intense 24 hours and a major government rethink on proposed Inheritance Tax reforms, NFU Scotland President Andrew Connon reflects on what’s been achieved and the strength, unity and determination shown by farmers and crofters across Scotland. Your voices made the difference. #nfuscotland #farmersvoice #ScottishFarming | NFU Scotland
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Inheritance tax reforms introduced in the Chancellor’s Autumn Budget are already having a “chilling effect” on farming and rural businesses in Scotland, John Swinney has said. Speaking ahead of an address at the AgriScot conference in Edinburgh on Wednesday, the First Minister said the decision to remove some inheritance tax relief from farms was causing “unacceptable levels of stress” among farmers. Under plans announced in the Budget, inheritance tax will be charged at 20% on agricultural asse
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