Lockhart supports UK farmers as landmark death tax legal challenge gets underway

Carla Lockhart MP • March 18, 2026

DUP Agriculture spokesperson, Carla Lockhart MP, attended the Royal Courts of Justice in London on Tuesday, to support farmers and rural businesses, as a land-mark legal challenge got underway.

The MP said: “The proposed changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) have caused deep concern across the farming community since the Chancellor’s October 2024 Budget.


“These measures risk placing an unfair and unsustainable burden on family farms, many of which have been passed down through generations.


“The two-day High Court case represents a crucial moment for the industry. A panel of senior judges are presiding over the case, a move which outlines the significance of the legal challenge,” she added.


The Upper Bann MP continued: “The Court will examine whether the Government’s consultation process was adequate, timely, and in keeping with its legal obligations. Farmers deserve to be heard, and they deserve policies that recognise the unique nature of their work and the vital role they play in our economy and national food security.


“I took time out from my Westminster schedule to stand in solidarity with UK farmers. The strength of feeling was evident by the large number of farmers and supporters gathered outside the Royal Courts of Justice.


“I will continue to stand with our farmers and advocate for fair, proportionate, and properly considered policies that protect the future of agriculture in this country.”



Ms Lockhart said she was following the case closely. “I commend those bringing this legal challenge, including the Martin family and campaigners from Farmers and Businesses for Fair Tax Relief, for taking a stand on behalf of rural communities right across the United Kingdom.

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