IHTA 1984 s103-114 Reform
UK Business Property Relief (BPR) Calculator
Calculate your Inheritance Tax relief under the £1,000,000 100% BPR cap and 50% excess relief rules.
Business Estate Details
BPR Inheritance Tax Estimator
Enter your business asset value to calculate BPR tax relief under the £1,000,000 statutory cap.
Frequently Asked Questions (FAQ)
Under statutory reforms, 100% BPR and Agricultural Property Relief (APR) are capped at £1,000,000 per estate. Qualifying business assets over £1,000,000 receive 50% relief, resulting in an effective 20% IHT tax rate on the excess.
You must own the qualifying business assets or unlisted company shares for at least 2 continuous years prior to death.