
UFU Deputy President William Irvine on his County Armagh farm. Picture: Cliff Donaldson
The Ulster Farmers’ Union is set to meet with Treasury officials alongside the devolved UK farming unions, next Tuesday (18 February), to continue its vigorous campaign against the proposed changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) announced in the UK autumn budget. These changes, introducing an inheritance tax rate of 20% on property values exceeding £1 million, are due to take effect from 6 April 2026. The UFU has been seeking a meeting with Treasury from the outset of the UFU and UK farming unions’ inheritance tax campaign, and welcome this meeting with the Exchequer Secretary to the Treasury, James Murray MP.
UFU president William Irvine said, “We’re approaching this meeting with a clear and strong message – these changes will disproportionately impact Northern Ireland’s family farms. According to DAERA’s analysis, approximately half of our farms, covering 80% of farmed land, could be affected. This is unacceptable and places an unbearable burden on farming families.
“In the past few months, the UFU has intensified its lobbying efforts in London, engaging with key political figures, including DEFRA Secretary Steve Reed. We’ve highlighted the detrimental impact these changes will have on NI’s agricultural sector and emphasised that NI’s farms face greater vulnerability due to higher land values and the prevalence of sole ownership structures, which limit opportunities for inheritance tax relief. There has been growing acknowledgment that these tax changes are ill-conceived and we need the Treasury to understand the devastating real-world impact of this policy and rethink it before it’s too late.”
The UFU’s campaign has included providing evidence to the NI Affairs Committee and delivering a petition with over 15,000 signatures to the Secretary of State for NI. The petition called for the preservation of existing inheritance tax exemptions for working farms.
Locally, the UFU organised six tractor rallies as part of the UK’s day of unity on 25 January and engagement with political representatives has been ongoing. The UFU has clear support from the NI Executive and has recently met jointly with the Agriculture and Finance Ministers, and will be meeting the First Minister and deputy First Minister after the Treasury meeting.
The UFU also joined thousands of farmers in London for rallies and protests in November and during the demonstration at Parliament prior to the Westminster Hall Debate on inheritance tax on 10 February, emphasising widespread opposition to the proposed changes.
Looking ahead to the meeting with the Treasury, Mr. Irvine stressed the critical importance of continuing the UFU’s lobbying efforts.
“This meeting is a pivotal moment. We’ll present the facts and demonstrate the unique challenges faced by NI’s farm families. The government needs to understand that sudden deaths, illness, and other unforeseen circumstances mean farm families don’t always have time to implement succession plans. These changes will leave many with tax bills they simply cannot pay.
“The tax changes threaten the resilience of our family farms, which are the cornerstone of agriculture and food processing in NI and the UK. This in turn will have a detrimental effect on our ability to produce nutritious food and deliver for consumers long term. Without government action to address these changes, we risk undermining our nation’s food security and compromising the government’s vision for rural growth and prosperity,” said Mr Irvine.
The UFU president has urged farmers and their supporters to continue raising awareness of the issue and to engage with non-farming communities to highlight the potential impact on food security and rural economies.
“We will not back down. Family farms are the backbone of NI’s rural economy and food production. We’re fighting for their survival, and this meeting with the Treasury is a critical part of that fight,” said Mr Irvine.
The UFU will also be in London on 25 February as part of the NFU conference, which will be a poignant display to highlight the damage the family farm tax will do to the next generation.