50. Inheritance tax (limiting agricultural and business property reliefs etc)

– in the House of Commons at 6:47 pm on 2 December 2025.

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Question put,

That provision (including provision having retrospective effect) may be made amending the Inheritance Tax Act 1984—

(a) for limiting the amount of agricultural property relief and business property relief,

(b) about the Scottish agricultural leases to which section 177(1) or (2) of the Inheritance Tax Act 1984 applies,

(c) to remove obsolete references to the Unlisted Securities Market, and

(d) providing that overseas property whose value is attributable to agricultural property in the United Kingdom is not excluded property.

Division number 374 Budget Resolution No. 50: Inheritance tax (limiting agricultural and business property reliefs etc)

Aye: 325 MPs

No: 180 MPs

Aye: A-Z by last name

Tellers

No: A-Z by last name

Tellers

Abstained: 2 MPs

Abstained: A-Z by last name

The House divided: Ayes 327, Noes 182.

Question accordingly agreed to.

Photo of Nusrat Ghani Nusrat Ghani Deputy Speaker and Chairman of Ways and Means, Chair, Parliamentary Works Estimates Commission, Chair, Parliamentary Works Estimates Commission, Chair, Norwich Livestock Market Bill [HL] Committee, Chair, Norwich Livestock Market Bill [HL] Committee, Chair, General Cemetery Bill [HL] Committee, Chair, General Cemetery Bill [HL] Committee

Order. Before I come to the next motion, I have been informed that certain Members are taking photographs in the Lobby while we are in session. Members know that taking photographs is strictly prohibited. The Members names have been given to me. I expect them to come and apologise before the evening is out. If any of those photos is published, there will be severe repercussions.

teller

A person involved in the counting of votes. Derived from the word 'tallier', meaning one who kept a tally.

Division

The House of Commons votes by dividing. Those voting Aye (yes) to any proposition walk through the division lobby to the right of the Speaker and those voting no through the lobby to the left. In each of the lobbies there are desks occupied by Clerks who tick Members' names off division lists as they pass through. Then at the exit doors the Members are counted by two Members acting as tellers. The Speaker calls for a vote by announcing "Clear the Lobbies". In the House of Lords "Clear the Bar" is called. Division Bells ring throughout the building and the police direct all Strangers to leave the vicinity of the Members’ Lobby. They also walk through the public rooms of the House shouting "division". MPs have eight minutes to get to the Division Lobby before the doors are closed. Members make their way to the Chamber, where Whips are on hand to remind the uncertain which way, if any, their party is voting. Meanwhile the Clerks who will take the names of those voting have taken their place at the high tables with the alphabetical lists of MPs' names on which ticks are made to record the vote. When the tellers are ready the counting process begins - the recording of names by the Clerk and the counting of heads by the tellers. When both lobbies have been counted and the figures entered on a card this is given to the Speaker who reads the figures and announces "So the Ayes [or Noes] have it". In the House of Lords the process is the same except that the Lobbies are called the Contents Lobby and the Not Contents Lobby. Unlike many other legislatures, the House of Commons and the House of Lords have not adopted a mechanical or electronic means of voting. This was considered in 1998 but rejected. Divisions rarely take less than ten minutes and those where most Members are voting usually take about fifteen. Further information can be obtained from factsheet P9 at the UK Parliament site.