I’ve written to the Treasury in support of calls by the National Farmers’ Union of Scotland for a full reversal of UK Government changes to Inheritance Tax at the Autumn Budget.
As SNP Spokesperson for the Environment, Food and Rural Affairs at Westminster, I’ve highlighted to the Treasury concerns raised by the NFUS that fiscal measures brought in under Labour are risking opportunities to invest and support this vital sector, so important to our food security and economy.
It was back in October 2024 that the Labour Government announced reforms to the threshold for 100% relief on Inheritance Tax for Agricultural Property Relief and Business Property Relief for farmers. The threshold was amended to £1million, which the NFUS described as “one of the most significant threats to Scottish family farms in a generation”.
In response to widespread protests by farming representatives including opposition from Mr Logan, and alongside the publication of a devastating critique from a governmental review highlighting the reforms’ harm to farming profitability, the UK Government U-turned on their family farm tax. In December 2025 they announced that they would raise the threshold from £1 million to £2.5million for qualifying APR and BPR.
Now I’m urging the UK Government to reexamine their amended reforms as a priority at the upcoming Budget with a new fiscal framework that reflects the NFUS’ recommendation to restore 100% Agricultural Property Relief and Business Property Relief for qualifying agricultural and business assets.
The Autumn Budget is an opportunity for the UK Government to reset their relationship with the farming community with policies that recognise their valuable role in promoting economic growth and food security as well as protecting the agricultural knowledge and business assets invested by generations of farming families.
As someone who was opposed to the initial reforms when they were announced back in October 2024 due to what I regarded as flawed decision-making and inaccurate and outdated threshold choices, I am pleased to support these calls from the NFUS for Westminster to replace their damaging family farm tax with a tax and fiscal policy that boosts business confidence, supports investment, promotes productivity and employment and safeguards generational expertise.
As MP for Aberdeenshire North and Moray East where 76% of land in the constituency is classified as agriculture, I recognise and value the vital strategic role played by Scottish farmers in our economy. Restoring 100% relief on APR and BPR would send a clear signal that the UK Government is serious about addressing the challenges faced by farming and rural communities, protecting food security, and, importantly, our national security, and I look forward to reading the Secretary of State’s response.
