MP urges Baroness to consider impact of ‘death tax’ in farm profitability review

Carla Lockhart MP • August 21, 2025

DUP Agriculture, Environment and Rural Affairs spokesperson Carla Lockhart MP has said the government’s Farm Profitability Review, expected in early October, must consider the full implications of inheritance tax and UK trade deals.

 “DEFRA’s six-month review, led by Baroness Minette Batters, is an opportunity to identify impactful solutions to safeguard family farms for future generations and ensure fairer returns for the UK’s agri-food sector,” explained Ms Lockhart.

 

“Following her appointment in April, the Baroness promised to ‘leave no stone unturned’ in her quest to identify barriers and find ways to boost farm profitability. As a beef farmer and former president of the National Farmers’ Union, Minette Batters is fully aware that profitability is crucial for farmers and the long-term sustainability of their businesses.

 

“The Baroness and her DEFRA aides declined a request to meet with me in Westminster, but during a brief discussion at Balmoral Show in May, I pointed out that her review must consider the physical and financial implications imposed by government policy, including excessive and unrealistic Net Zero demands, and the pending 20% ‘tax raid’ on farm assets valued in excess of £1m.”

 

The Upper Bann MP has written to Baroness Batters outlining the vital role of farmers and the importance of UK agriculture. She said: “The Farm Profitability Review is an opportunity to shape the future of the UK agri-food sector which is worth £48 billion and employs over four million people.

 

“I appealed to the Baroness to focus on the devasting impact of the ‘farm tax heist’, flawed UK trade deals and other deeply damaging legislation. The government’s disproportionate bureaucracy is tightening the noose on farming and this cannot be ignored!

 

“I made it clear that she needs to push the Labour party to scrap its ‘death tax’ plans completely, raise the threshold to a realistic figure, or pause the deadline on APR and BPR changes until October 2026 as recommended by the Westminster EFRA committee’s cross-party report. Another option for consideration is a ‘clawback’ mechanism designed to increase Treasury revenue, while protecting working family farms.

 

“The Chancellor’s reckless approach and lack of empathy for farmers is disgraceful. There is too much at stake for farmers, rural communities, food security and the UK economy. Baroness Batters has a unique opportunity to deliver this message right to the heart of the Labour government, and given her former tenure within the NFU, she is well placed to do so.”

 

Carla Lockhart continued: “Generations of farmers are anxious about the future. The timing of the Farm Profitability Review comes as the industry faces a critical crossroads, with farmers navigating uncertainty caused by government policy, volatile markets, changing weather patterns, animal diseases, and excessive environmental and climate pressures.

 

“Numerous farmers and businesses across the UK are fighting for financial survival and worried about the threat from inferior imported meat and other produce. The review task is immense, but it must identify ways to improve confidence, drive growth and competitiveness, leading to profitability and enhanced national food security.

 

“I respect the Baroness for engaging with industry stakeholders and farmers, seeking their feedback on the barriers facing farming and opinions on a way forward. Her plan is to provide, short, medium and long-term recommendations and proposed actions which will bolster the government’s ‘new deal’ for farmers.”

 

“Following her appointment, the Baroness pledged to deliver ‘meaningful’ recommendations and ‘actionable’ proposals. Her review aims to, and I quote: “deliver solutions for the world we live in, not the world we’d like to live in”.

 

Carla Lockhart added: “The agri-food sector has been voicing its opposition to inheritance tax changes for the last ten months. The government refuses to listen. The Baroness has strong links to ‘grass roots’ farming and experience of leadership within the UK agriculture industry.

 

“I am urging her to follow her heart and speak up for fellow farmers. She previously voiced opposition to the proposed inheritance tax changes, saying “it will wipe out the family farm”, “the levy is devoid of understanding how the rural economy functions”, and “farmers feel betrayed and trust must be rebuilt.”

 

Concluding, the MP said: “The government should be championing farmers and growers, underpinning growth and prosperity, rather than crippling an industry that bolsters the economy, feeds the nation and upholds some of the highest environmental standards in the world.

 

“Profitability is challenging across various sectors, with many farmers relying on support schemes and grants for survival. We are already witnessing a decline in agriculture and we cannot allow this to continue.

 

“The government must support business development, encourage progression and investment. We need realistic and workable policy and incentives which will boost confidence and drive competitiveness.”

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