Ms Lockhart has consistently challenged the reforms since they were unveiled by former Chancellor Rachel Reeves.

The DUP Agriculture spokesperson said: “Farmers, unions and industry stakeholders have made their voices heard, and now Westminster must act to protect family farms, food production and the future of rural communities.

“Coming from a farming background, I understand the sacrifice, commitment and hard work involved in keeping a farm going. Generations have worked the land, often making personal sacrifices and reinvesting in the businesses so that their children and grandchildren will have a future in farming.

“It is fundamentally wrong that families could be forced to sell off part of that inheritance simply to meet a tax bill when a parent passes away. A family farm is not just a financial asset; it is a livelihood, a business and the legacy of generations of hard work.”

The MP added: “Raising the threshold to £2.5 million per person was welcome, but it does not make this tax fair. My position remains clear: these changes must be scrapped in their entirety, restoring full protection for working family farms.

“DAERA estimates that around 5% of farms in Northern Ireland remain above the £5m allowance availed to married couples. We cannot dismiss the consequences for these businesses, their employees, the wider rural economy and food security.

“Farmers are asset-rich but cash-poor. The value of their land, livestock and machinery is tied up in the business. It does not mean they have the cash required to pay a substantial tax bill. Allowing payment over ten years does not remove the financial pressure.”

Carla Lockhart continued: “The consequences are significant! Families could be forced to sell productive land, reduce livestock numbers or take on additional debt. This risks, weakening the farm business and the rural businesses that depend on it.”

“We urgently need a Northern Ireland-specific assessment measuring the impact of these reforms on farm viability, succession planning and domestic food production.”

Ms Lockhart pointed to the findings of a recent Ulster Farmers’ Union membership survey, which highlighted deep concern about the future of family farming.

“More than 49% of respondents said their intended successor was rethinking future plans as a result of inheritance tax changes. That should be a wake-up call for the Chancellor.

“When the next generation begins to question whether farming offers them a viable future, we have a serious problem. The industry risks losing, not only experienced farmers and their knowledge, but also the enthusiasm, investment and ambition needed to sustain the next generation of food producers.”

She added: “The UFU survey also found that 88.6% of respondents were worried about what the future holds. These figures underline the scale of anxiety and uncertainty facing families who have spent their lives building a business for the next generation.

“This is not simply a question of taxation. It is about the future of food production, the sustainability of our rural economy and whether family farms can continue to provide livelihoods for generations to come.”

Ms Lockhart said the Prime Minister’s stated ambition to revive economic growth must include a clear commitment to agriculture.

“If the current Government is serious about rebuilding the economy, supporting working families and strengthening the United Kingdom, agriculture must be at the heart of that plan.

“Chancellor John Healey has an opportunity to right the wrongs of his predecessor.  The autumn Budget must deliver meaningful action before generations of hard work is put at risk, and family farms are broken up to meet the costs of a policy that threatens their future.”

The MP concluded: “Farmers want to pass their businesses on, continue producing food and give the next generation an opportunity to build on what has gone before. The Government must not stand in their way.



“It is time to scrap this damaging inheritance tax policy, restore historic APR and BPR, protect working family farms and recognise domestic food production as a national strategic priority.”