'Tax plans would force us to sell off fields'

Maria Warne-Elston said family farms "simply can not afford the tax bill"

A young farmer from Cornwall has said the government's changes to inheritance tax rules could mean family farms are "no longer viable".

Maria Warne-Elston, 22, is among those attending a protest in Westminster amid growing anger over the measure announced in the Budget in October.

From April 2026, people who inherit agricultural assets worth more than £1m, which were previously exempt, will have to pay inheritance tax at 20% - half the usual rate.

The government said: "We understand concerns about changes to Agricultural Property Relief but the majority of those claiming relief will not be affected by these changes."

The 22-year-old is a fifth-generation beef and sheep farmer from Cornwall

Ms Warne-Elston, who is a fifth-generation beef, sheep and arable farmer, said the policy was unfair.

"We're already not earning enough in agriculture," she said.

"We'd have to sell off fields to pay the inheritance tax.

"Selling of a field on a small farm could mean that the business is no longer viable.

"Long term we're going to be losing so much money."

The National Farmers Union said the changes to inheritance tax could "destroy" family farms.

Farmers and growers are expected to meet with their MPs in parliament to urge them to ask the chancellor to reconsider.

'Balanced approach'

The government said about 500 claims each year would be affected by the changes and farm-owning couples could pass on up to £3m without paying any inheritance tax.

It said its "commitment to our farmers remains steadfast".

"It's why we have committed £5bn to the farming budget over two years – more money than ever for sustainable food production," a spokesman said.

"This is a fair and balanced approach that protects the family farm while also fixing the public services that we all rely on."