In villages across the country, irate farmers have accused the government of trying to end the tradition of the family farm by scrapping agricultural property relief, a measure which previously sheltered farms from having to pay inheritance tax on farmland.
Since Brexit a consensus has emerged that farmers should have to produce public goods in order to receive public payments. These “goods” include enhanced biodiversity, which could oblige farmers to plant trees or wildflower meadows.
How will scrapping agricultural property relief affect these plans for a green transformation of farming? First, let’s consider the changes.