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From our CEO - Martin Lines on how tax changes will impact farmers

United Kingdom
Policy & Views
Government
Defra
Budget

The recent budget announcement and its implications for the agricultural industry have faced substantial criticism from farmers across the UK. Following the announcement, I've been talking with and listening to NFFN farmers, to gain a clearer understanding of the potential impact. 

Our membership is made up of farmers of all sizes, business structures, and farming practices. Unsurprisingly, they have a wide range of opinions about how the budget will affect them. 

For those with larger workforces, the increase in national insurance and minimum wage is a big concern. But the standout headline for many farmers is the changes to Agricultural Property Relief (APR). For over 30 years, APR has allowed families to avoid difficult conversations around succession planning. With 100% relief, business and land could be passed down to the next generation tax-free upon the farmer’s passing. This encouraged older farmers to hold onto their  assets until their death, as it was the safest way to avoid inheritance or gift tax.

Our membership is made up of farmers of all sizes, business structures, and farming practices. Unsurprisingly, they have a wide range of opinions about how the budget will affect them. 

Martin Lines

Now, with a new inheritance tax on agricultural land coming in after April 2026, this approach will no longer work. It’s a huge shift. Some farmers won’t have enough time to adjust to this new  burden, potentially leaving them with significant death duties needing to be paid when the older generation passes away. For others, with younger family members or different business structures, there’s more time to plan - whether that’s by passing assets down to the next generation sooner or by sharing them with other family members to manage the tax burden more effectively.

The government has repeatedly committed to supporting farmers and family farm businesses, but with the high cost of land and capital in machinery, livestock, and dead stock, a farm's value can look substantial on paper, even when the income it generates is modest. Not all farms will be affected in the same way, so it is critical that farmers get professional advice to understand the risks and opportunities and to plan ahead. 

For many years, farmers have raised concerns about rising land values, driven by people from non-farming backgrounds buying up land for tax or corporate benefits. The truth is that the value of farmland today doesn’t reflect the income it generates from farming.

One possible silver lining to these announcements is that they’ll push families and businesses to have honest discussions about succession planning.

Martin Lines

The NFFN raised concerns about inheritance tax changes before the budget, and we'll continue to do so. This is a big shift in tax policy, and it’s going to have a huge impact on many farming businesses across the UK.

One possible silver lining to these announcements is that they’ll push families and businesses to have honest discussions about succession planning. This could help bring younger generations into farm operations and ownership earlier than in the past. However, there’s also a big risk here: an unexpected death within a farming family could result in sudden, large death duties, leaving smaller family farms struggling to survive.

The impact of this change could be huge over the next five to seven years. I hope the government will reflect on the challenges it creates and offer support to help farmers through the transition.

When factoring in inflation, the funding increase over the next two years fails to deliver a real-term boost.

Martin Lines

While these changes are unfolding, we are still waiting for Labour to set out a clear vision and timeframe for their plans for agriculture and its many land uses. Family farms are at the heart of a thriving rural economy, and farming plays a crucial role in delivering on priorities like nature recovery, climate mitigation, and clean water.

The budget reaffirmed support for England’s agricultural budget and ELMs (Environment Land Management Schemes), which is welcome news. There were also some positive measures announced, such as a fuel duty freeze, an extra £75 million for flood prevention through internal drainage boards, and a £10 million boost to the Farming Recovery Fund to help farmers repair flood-damaged land. However, when factoring in inflation, the funding increase over the next two years fails to deliver a real-term boost. If the government is serious about meeting its nature and climate commitments, it must increase funding to help farmers deliver sustainable land management and nature-friendly farming in the years ahead.