The Ulster Farmers’ Union (UFU) has pledged to intensify its efforts to influence the UK government regarding proposed changes to inheritance tax regulations. This follows widespread protests by farmers across Northern Ireland, with several tractor convoys taking to the streets in a UK-wide demonstration against the government’s plan to introduce a cap on Agricultural Property Relief (APR).
From April 2026, the first £1 million of combined business and agricultural assets will remain exempt from inheritance tax. However, for assets exceeding £1 million, the government plans to apply a 50% relief, effectively setting the inheritance tax rate at 20%.
It is estimated that nearly half of Northern Ireland‘s farms will be affected by these changes, which farmers argue could force many out of business and prevent future generations from continuing agricultural enterprises. Over the weekend, seven tractor runs took place across Northern Ireland, covering all six counties, including two in County Down. The UFU organized these events, which featured protesters brandishing slogans like “Save Our Family Farms” and waving UFU flags.
On Sunday, William Irvine, president of the UFU, emphasized that the protests were intended to keep the issue at the forefront of political discussions as 2025 approaches. Speaking to BBC’s Sunday Politics, Irvine said, “Our strategy is to maintain steady pressure. With each passing week, more evidence emerges supporting our position. Reports and analyses increasingly highlight the significant impact these changes will have.”
The Department of Agriculture in Northern Ireland anticipates that the changes will impact approximately 50% of the region’s farms. Irvine warned that this policy could have devastating consequences for both family-run farms and the wider rural economy. He also highlighted concerns over food security in the UK, noting the unique challenges faced by Northern Irish farmers. “Farms here are generally smaller but with high-value land, and the majority are owned by individuals. This makes us particularly vulnerable to the proposed inheritance tax changes.”
Irvine further criticized the government’s suggested mitigations, claiming they come with significant risks and additional costs, which could exacerbate the difficulties faced by farmers. “The government insists that there are ways to mitigate the effects, but the reality is these options carry substantial financial and legal risks, putting our agricultural industry in jeopardy.”
The UFU president pointed out that Northern Ireland’s politicians are united in opposition to the changes, but that securing meetings with the Chancellor remains a challenge. “We are determined to keep the pressure on. While the changes do not take effect until 2026, we will continue to push for action and work tirelessly to ensure our concerns are heard,” he said.
The UFU remains committed to its advocacy efforts, with the hope that sustained lobbying will lead to a reconsideration of the proposed tax changes.
