Figure 8: Sectoral breakdown of APR effects on investment, turnover and employment
Investment
Turnover
Employees
0%
-2%
-4%
-6%
-8%
-10%
-12%
-14%
-16%
-18%
Real Estate Acti viti es
Agri cul ture & Horticulture
Accommodation and Food Service Activities
Source: CBI Economics Survey (2025)
Anecdotal insights reveal risks to growth and investment from inheritance tax changes
To capture insights that may not have been reflected in the structured survey questions, respondents were invited to answer open-ended questions. Specifically, they were asked: “Are there any specific challenges or opportunities you foresee for your business or farm due to changes to BPR and/or APR?” The responses opposite provide a deeper, more nuanced understanding of how these reforms are affecting businesses and farms.
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