UFU reveals devastating emotional toll of inheritance tax changes on Northern Ireland’s farming families

The Ulster Farmers’ Union (UFU) has warned of the devastating emotional toll inheritance tax changes are having on Northern Ireland’s farming families, with 88.6% of respondents to its latest membership survey reporting increased stress or worry within their families as a direct result of the changes.

The findings, from the UFU’s ‘A Budget to Back Farming’ membership research, reveal that 60.3% of respondents experienced a significant increase in family stress or worry, exposing the deeply personal consequences of uncertainty surrounding the future of family farms.

The UFU said the findings highlight an issue extending far beyond taxation, with farming families facing difficult conversations about inheritance, financial security and whether businesses built over generations can be passed on.

UFU president John McLenaghan said, “Behind every locally produced food item on our shelves is a farming family worried about its future. These are parents who have spent their lives working to build a business for their children, now questioning whether they will be able to pass it on without leaving them with an enormous financial burden.

“Farming families already carry significant pressures, from rising costs and unpredictable markets to the demands of running a business that rarely stops. The additional uncertainty surrounding the April 2026 inheritance tax changes is placing further strain on families who simply want to secure a future for the next generation. No farming family should have to lie awake at night worrying that a lifetime of hard work could leave their children facing an impossible financial decision, particularly when they have been told for decades that they will not have a liability to pay”

The survey also found that 71.4% of respondents reported reduced confidence in passing on a financially viable farm business, while 49.2% said their intended successor had become less willing, less financially able, or both, to take over.

The UFU warned that these findings demonstrate how concerns about inheritance tax are affecting not only financial planning but also family relationships, confidence and decisions about the future.

Rural Support director of programmes Gyles Dawson said, “The UFU survey results reflect what Rural Support are hearing directly from farming families across Northern Ireland. The anxiety and strain caused by a range of uncertainties extend far beyond business balance sheets and productivity, they strike right at the heart of family dynamics, wellbeing, and mental health.

“Farming is a generational way of life in Northen Ireland, and when the future of a family legacy feels threatened, the emotional toll can be overwhelming, which leads to circumstances that can be difficult to unravel. We want farm families to know they do not have to carry this burden alone; Rural Support is here to offer practical guidance, a listening ear, and a safe, confidential space to help navigate these difficult conversations and circumstances.”

The UFU said the emotional impact of inheritance tax changes must be recognised by Government alongside their implications for succession, investment and the long-term viability of family farms.

Mr McLenaghan concluded, “These findings cannot be dismissed as simply another concern about taxation. When almost nine in ten respondents report increased family stress or worry, Government must recognise the human consequences of its decisions. The Chancellor has an opportunity in the upcoming Budget to listen to farming families, respond to the evidence and restore confidence in the future of family farming. We need clear and decisive action at the Budget to relieve farm families of this financial and emotional toll.

Farmers and farming families experiencing stress or worry can access free, confidential support through Rural Support on 0800 138 1678 or at www.ruralsupport.org.uk.