Tyrone countryside. Picture: Cliff Donaldson
Background
We are calling on all UFU members to write to their local Member of Parliament again regarding the UK Government’s proposed changes to Inheritance Tax Agricultural Property Relief.
We are asking MPs to send member correspondence on to the HM Treasury casework team for a response from the relevant Minister. We want the responses to be as comprehensive as possible and not simply just a copy and paste response, so we are asking members to make their letters as personal and unique as possible.
We are now entering a renewed phase of the campaign. With the draft regulations published and the Finance Bill approaching, there is a critical window of opportunity. This new push builds on the strong foundations of the lobbying already done, but it is vital that MPs and the Treasury hear from constituents again at this decisive stage. By targeting MPs now, we can ensure they continue to raise concerns directly with the Treasury before these proposals are locked into legislation.
Your Letter
The letters can be as long or as short as you want, but should include:
Your full name and address
This is mandatory. MPs will not be able to respond to or act on anonymous or unverified correspondence. Include your postcode to confirm you are a constituent.
A personal overview of your farm and current circumstances
This should be the core of your letter. Include:
- The type, size and nature of your farming business.
- Whether your farm is family-run, multi-generational or recently established.
- Any planned or recent intergenerational succession of ownership or management.
Example Prompt: “Our family has farmed this land for over three generations. We are currently planning to pass the farm to our daughter, but these proposals make that transition impossible.”
- How the proposed changes would impact you
Detail what the removal or limitation of APR would mean for you:
- Could it force a sale of land or assets to cover inheritance tax?
- Would it threaten the viability of your farm business?
- Does it create uncertainty in succession planning?
Consider including: By my calculations, the inheritance tax bill for my successor would be £XXXXXX. My average farm income in £XXXX, meaning the successor will be unable to pay this bill without selling land or assets.
Be specific, as numbers, costs, examples and anecdotes help to highlight the true impact and real-world consequences.
Questions for the Treasury
Pose your questions to the Treasury, and ask your MP to raise them with the Treasury. Attempt to tie in very specific questions that correspond to your own individual circumstances. Example questions include:
- I run a small upland livestock farm of 120 acres. What farm size or structure does the Treasury believe will remain viable under the proposed changes to APR? Has it modelled the impact on small or marginal holdings, particularly those that depend on relief to remain financially sustainable?
- If a land transfer was delayed due to illness, probate issues, or professional advice under the existing regime, will it now be penalised under the new rules? What retrospective cut-off date is the Treasury considering, if any?
- I am semi-retired but still actively involved in farm decision-making and management. How does the Treasury define ‘active farming’ under the proposed reforms, and will this disqualify elderly farmers, semi-retired landowners, or those who farm in partnership with the next generation?
- What impact assessment has been carried out for regions like Northern Ireland, where farms are often smaller, family-owned, and intergenerationally managed?
- Much of the land I farm is rented under the traditional conacre system. If the landowner is forced to sell in order to meet an inheritance tax liability under the new APR rules, how does the Treasury propose tenants like me will maintain access to land? What assessment has been made of the impact on the conacre system in Northern Ireland?
Consider including questions to the Treasury on the impact to the wider UK economy and food security, as successors will be forced to step away from farms leading to reduced domestic food production.
- How does the Treasury justify a policy that may force the fragmentation or sale of productive farmland at a time when UK food security is increasingly being framed as a strategic priority?
- Has there been any consultation between HM Treasury and DEFRA regarding the potential impact of APR reform on food production?
Your demands and call to action
Make a clear and firm ask:
- That your MP opposes the proposed APR reforms and pushes the UK Government in Parliament at every available opportunity.
- That they request the Treasury withdraw the proposals in the draft Finance Bill regulations in full and reinstate the original relief.
- That they forward your letter to the relevant Minister in the Treasury and seek a detailed, non-generic reply on your behalf.
Formatting and Submission Tips
- Tone: Be polite but assertive in your requests.
- Length: Letters can be any length, but make sure you cover all the points and attempt to ask specific questions related to your individual circumstances that you have laid out.
- Format: Typed is preferable, but handwritten is acceptable.
- Send via: Email or post. Many MPs have online contact forms, and their emails can be found online. Ensure you include your full name and address regardless of how you send it.
Who is my MP?
You can find your MP through your postcode by using the following link:
