The chancellor announced in November 2025 that allowances would be able to be transferred to limit exposure to a large inheritance bill.
That remains the case with the increased threshold.
Where allowances can be transferred between spouses or civil partners, relief of up to £5m may be accumulated.
At that level, the new analysis suggests around 5% of farms in Northern Ireland would still have agricultural and business property values above the threshold.
The Sinn Féin deputy chair of the committee, Declan McAleer, said tax planning for farmers remained challenging, particularly for elderly farmers.
“There’s also an issue where there’s no spouse or civil partners involved as well for passing on.
“And also the £21,000 put down as the value per acre – land values fluctuate, so again that adds more uncertainty going forward.”