Decision details

The Motion (incorporating the amendment as outlined below) was then put to the vote and declared CARRIED.

“This Council understands the importance and value of farming to the national economy and especially the rural landscape of Devon. Council also notes with concern the proposed changes to inheritance tax, announced by the Government in the Autumn budget, which would scrap Agricultural Property Relief (APR). Agricultural Property Relief has been instrumental in allowing British family farms to remain intact across generations, and aiding environmental stewardship.

Devon County Council is proud that it has maintained a County Farms Estate of 3,873 hectares (9,570 acres) which currently comprises 65 fully equipped residential dairy and mixed livestock farms categorised into starter and progression units ranging from 37 to 301 acres. The Farms Estate aims to provide people with their first opportunity to farm but with a view that within a reasonable time frame, they secure an independent livelihood from agriculture.

The Government’s proposed Inheritance Tax change is estimated to impact over 70,000 (1) family farms, leaving the average farming family with a tax bill of at least £24,000 (2), which will force many to sell portions of their land or close entirely, paving the way for corporate ownership over family ownership.

The Council believes that this tax will have severe impacts:

1. Food Security: Selling off land or closing farms will put our national food independence at risk, at a time when global stability is already fragile. British family farms are critical to ensuring a steady supply of homegrown food.

2. Rural Community Stability: Family farms are the foundation of rural Britain, contributing to local jobs, schools, and essential services. Labour’s proposed tax risks destabilising communities, eroding the rural way of life, and causing a negative ripple effect across the countryside.

3. Environmental Stewardship: Farms cover 70% of the UK’s land, with family farms playing a leading role in nature recovery, biodiversity, and sustainable land management. The sale and fragmentation of these lands would hinder conservation efforts and undermine environmental initiatives.

 This Council therefore resolves to:

Ø  Oppose the Government’s changes to inheritance tax affecting family farms

Ø  Advocate for the exemption of family farms to preserve the UK’s food security, rural communities, environmental initiatives.

Ø  Commit to maintaining the County Council Farms Estate at the current acreage as a minimum.

Ø  Where possible, Devon County Council will increase the acreage and number of County Farms, so offering more people a supported route into farming and agriculture. 

This Council urges all Councillors to stand with Britain’s family farms, to support our rural communities, and to protect the environment by formally rejecting this proposed “family farm tax” and asks for a cross party letter from Group Leaders of this council to write to the Chancellor expressing the concerns about the inheritance tax policy on farm land over £1m (which will come into effect in 2026), outlining the detrimental effect on the future of farming in Devon, food security, environmental stewardship and the need to sustain rural communities.