Member's statement: Farming: Inheritance Tax and Agricultural Property Relief
Member's statement by Mr Peter Martin on .
- MLA
- Mr Peter Martin
- Party at the time
- Democratic Unionist Party
- Date
- 19 November 2024
- Type
- Member's statement
- Business
- Members' Statements
- Heading
- Farming: Inheritance Tax and Agricultural Property Relief
- Assembly identifier
- Official Report component 4665756
Read the official Assembly record
Text
Farmers are the backbone of our country. Agriculture contributes an enormous amount to our economy, especially in Northern Ireland, and the recent decisions on changes to inheritance tax and agricultural property relief as part of the autumn Budget have had devastating consequences. The decisions are short-sighted and completely ignore the obvious adverse impact that the changes will have on the sustainability of over 24,000 family farms throughout Northern Ireland. One consequence is that fathers will not be able to pass on family farms to their sons and daughters. Societally, however, as has been said, farming ensures food security for our country: the ability, in a time of crisis, to feed our nation. The appalling inheritance tax reforms could instigate the destruction of family farms that have been preserved and maintained for decades and, in some cases, centuries, as family members are forced to sell land and assets to cover the sizeable bill in the wake of a parent's death.
That is simply not good enough. As, ironically, the now Prime Minister Keir Starmer said last year:
"losing a farm is not like losing any other business — it can’t come back."
In Northern Ireland, agriculture is structured uniquely, with a high number of small to medium-sized, family-owned farms. DAERA has estimated that one third of farms in Northern Ireland could suffer under the new tax. It is encouraging to see the work of the Ulster Farmers' Union in opposing the new measures with a particularly vocal campaign that has received public backing. That was reflected last night, when 5,000 people attended a rally organised by the UFU in Lisburn, which reminded us that, if there are no farmers, there is no food. I encourage not only the UFU but the National Farmers' Union (NFU) to step up their protest if the Government will not change the odious policy. The NFU, using figures from the Department for Environment, Food and Rural Affairs (DEFRA), suggested that it could affect as many as 70% of farms in the UK; in fact, DEFRA has now admitted that it was not consulted on the new tax prior to the announcement. The DUP has not wavered in our position that farming is one of the most crucial sectors in Northern Ireland and the wider United Kingdom. We stand shoulder to shoulder with farmers. The DUP's Westminster team, led by Gavin, is working with others to lobby for a reversal of that appalling policy.
407 words. Text as published by the Northern Ireland Assembly.
Assessment
Jev’s structured answers met the documented threshold for “not flagged”.
- Overall probability that the activity is being used to promote, exploit or escalate an identity-based controversy: 0.04 (flagging needs at least 0.70; at or below 0.30 is not flagged).
- None of the five culture-war criteria was met (each was below 0.60).
- Assessed as legitimate policy scrutiny (0.92).
- No identity-based framing was identified (1.00).
- The overall probability was at or below the not-flagging threshold.
This is an AI-generated assessment of the text, made against published criteria. It is not a finding of fact about the MLA or their intentions. The Assembly record itself is the fact.
Jev’s structured answers
| Question | Probability | Met? |
|---|---|---|
| Identity framing | 0.06 | No |
| Sectarian or communal antagonism | 0.02 | No |
| Cultural grievance politics | 0.02 | No |
| Dog-whistle messaging | 0.03 | No |
| Controversy escalation | 0.05 | No |
| Legitimate policy scrutiny | 0.92 | Yes |
| Overall judgement | 0.04 | At or below not-flagging threshold |
| Option | Probability |
|---|---|
| No identity-based framing (chosen) | 1.00 |
| Reports or questions it | 0.00 |
| Criticises or condemns it | 0.00 |
| Adopts it | 0.00 |
| Subject | Probability |
|---|---|
| No identity-related subject | 0.95 |
| Another identity-related subject | 0.02 |
| Constitutional question, Brexit, the Windsor Framework and sovereignty | 0.01 |
| Gender, sexuality, abortion and related social issues | 0.01 |
| Sexism, misogyny, ageism and other equality groups | 0.01 |
Assessed 21 October 2026 at 11:37 UTC by jev-1.13.0 (requested as typesafe/jev) under rubric 2026.10-r9, methodology 1.9.
Disagree with this assessment?
Classifications can be challenged. A person reads every challenge, and any change is recorded publicly above with its reason.