The debacle around proposed changes to inheritance tax (IHT) is a prime example of how little government understands farming, the president of the Ulster Farmers’ Union (UFU) has said.
Addressing the annual UFU dinner last Friday, William Irvine suggested that the lack of understanding is probably the biggest challenge now facing farmers. It led to a situation whereby the current Labour administration proposed a new £1m cap for agricultural and business property relief (APR/BPR) from IHT in October 2024.
According to Irvine, the subsequent campaign against the proposals dominated his two-year term as president. Late last year, government confirmed the APR/BPR cap would be increased to £2.5m and can be transferred between spouses, effectively giving a £5m allowance for civil partners and married couples. The new rules will be in force from 6 April 2026.
“Raising thresholds was a significant win for all involved, which helps the majority. But, quite honestly, there are still many in a difficult position and frankly unfair situations. The 14 months of uncertainty around the IHT story was cruel beyond belief for farm families,” said Irvine.

Robin Irvine was awarded the Belfast Telegraph cup at the UFU annual dinner for his outstanding contribution to the agri-food sector in NI. A noted Hereford breeder in Co Armagh, Robin had a long career in the feed industry, including as managing director of Fane Valley Feeds.
Frustration
Other issues raised by the UFU president included his “huge frustration” at how concerns around ammonia emissions continue to block planning for new sheds, even when these new developments lead to a reduction in emissions.
He also reminded politicians of their net-zero greenhouse gas target included in the 2022 climate change act, which went against best expert advice and adds to the sense that the industry is being stifled.
“The UK has the second-largest population in Europe, but has a frighteningly small agriculture industry. UK food imports have grown steadily, while exports have declined to the point where there is a monthly £350m deficit in food trade. That is an absolutely staggering and unsustainable figure,” said Irvine.
“We need government to listen to us and put in place the framework that allows farm families to grow and evolve and play our full part in feeding the nation,” he added.
Irvine’s two-year term in office will conclude at the end of April 2026.
Tribute
During his speech at the annual dinner, Agriculture Minister Andrew Muir paid tribute to Irvine and also the recently retired UFU CEO Wesley Aston, who he said had been a “massive champion” for all NI farmers.
The debacle around proposed changes to inheritance tax (IHT) is a prime example of how little government understands farming, the president of the Ulster Farmers’ Union (UFU) has said.
Addressing the annual UFU dinner last Friday, William Irvine suggested that the lack of understanding is probably the biggest challenge now facing farmers. It led to a situation whereby the current Labour administration proposed a new £1m cap for agricultural and business property relief (APR/BPR) from IHT in October 2024.
According to Irvine, the subsequent campaign against the proposals dominated his two-year term as president. Late last year, government confirmed the APR/BPR cap would be increased to £2.5m and can be transferred between spouses, effectively giving a £5m allowance for civil partners and married couples. The new rules will be in force from 6 April 2026.
“Raising thresholds was a significant win for all involved, which helps the majority. But, quite honestly, there are still many in a difficult position and frankly unfair situations. The 14 months of uncertainty around the IHT story was cruel beyond belief for farm families,” said Irvine.

Robin Irvine was awarded the Belfast Telegraph cup at the UFU annual dinner for his outstanding contribution to the agri-food sector in NI. A noted Hereford breeder in Co Armagh, Robin had a long career in the feed industry, including as managing director of Fane Valley Feeds.
Frustration
Other issues raised by the UFU president included his “huge frustration” at how concerns around ammonia emissions continue to block planning for new sheds, even when these new developments lead to a reduction in emissions.
He also reminded politicians of their net-zero greenhouse gas target included in the 2022 climate change act, which went against best expert advice and adds to the sense that the industry is being stifled.
“The UK has the second-largest population in Europe, but has a frighteningly small agriculture industry. UK food imports have grown steadily, while exports have declined to the point where there is a monthly £350m deficit in food trade. That is an absolutely staggering and unsustainable figure,” said Irvine.
“We need government to listen to us and put in place the framework that allows farm families to grow and evolve and play our full part in feeding the nation,” he added.
Irvine’s two-year term in office will conclude at the end of April 2026.
Tribute
During his speech at the annual dinner, Agriculture Minister Andrew Muir paid tribute to Irvine and also the recently retired UFU CEO Wesley Aston, who he said had been a “massive champion” for all NI farmers.
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