Farming communities in Ayrshire could be “decimated” following the UK Government’s budget announcement.

The warning comes after Chancellor Rachel Reeves announced plans to remove tax relief on farms which are passed onto the next generation.

Currently, farmers receive 100 per cent relief on inheritance tax for their businesses but, from April 2026, farms worth over £1 million will be subject to the tax.

Carrick, Cumnock and Doon Valley MSP Elena Whitham has expressed her anger at the reforms which will impact on her constituents and has called for a rethink from the Chancellor.

The National Farmers Union has said this policy will be disastrous as it will make it difficult for small farm owners to pass their business on to their children while Victoria Vyvyan, the president of the Country Land and Business Association, said 70,000 farms could be affected across the UK.

(Image: Elena Whitham MSP)

Ms Whitham has said the move will threaten food security and Ayrshire’s rural way of life as larger businesses will have the ability to take over smaller plots of land and could lead to the introduction of factory farming.

Commenting, Ms Whitham said: “I am dismayed at the announcement from the Chancellor that an inheritance tax of 20 per cent will apply to farmers with assets of over £1 million from April 2026.

“This could decimate our farming communities across Ayrshire, Scotland, and the UK as owners of smaller farms will need to think twice about passing their business to their children.

“Farmers are already dealing with unprecedented challenges. Rather than penalising them further, we should be supporting their efforts to provide sustainable, local produce and keep family farms thriving.

“Without them our food security will be put at risk and Ayrshire’s rural way of life and heritage will cease to exist. The last thing we want is large corporations taking advantage of this and introducing factory farming to our area.

“The UK Government must listen to the voices of farmers and organisations such as the NFU which is warning of the dangers of implementing this policy.

“Coming from a rural background myself and having visited many farmers across my constituency, I am passionate about supporting our agricultural sector.

“I am always willing to work with anyone to see improvements for our farming communities. I strongly urge the Chancellor to reverse this move.”

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