Senior judges Lady Justice Whipple and Mr Justice Fordham ruled that the Treasury was not legally required to hold a full public consultation before introducing the controversial changes to historic agricultural and business property reliefs.

The MP said: “The much-anticipated ruling was delivered on12^th May, but went largely unnoticed because the national media focus was on the King’s Speech, and mounting internal party pressure for Prime Minister Sir Keir Starmer to step down.”

The DUP Agriculture spokesperson attended the Royal Courts of Justice in London on the first day of the two-day hearing in March, to support farmers and rural businesses, as the land-mark legal challenge got underway.

Farming families and businesses from across Northern Ireland and Great Britain have serious concerns about the Family Farm Tax and the far reaching consequences it will have.

Ms Lockhart commended those behind the legal challenge, including the Martin family from Cambridgeshire and campaigners from Farmers and Businesses for Fair Tax Relief, for taking a stand on behalf of rural communities right across the United Kingdom.

Carla Lockhart MP said: “This case was about whether the Government acted fairly, transparently and lawfully in the way it developed and introduced reforms that will have devastating consequences for family farms and generational businesses.

“For years, parties at the head of Government have spoken about the importance of proper consultation on significant tax changes. Farmers, business owners and rural communities have relied on those assurances in good faith.

‘This judgment raises profound questions about whether those commitments now carry any meaningful weight at all.”

The MP added: “I share the concerns expressed by the claimants that this decision risks placing important elements of Government decision-making beyond effective legal scrutiny. That should concern everyone, regardless of political persuasion. If consultation commitments can simply be regarded as political promises with no enforceable value, confidence in the policymaking process will be badly undermined.”

She added: “The reality remains unchanged: the inheritance tax changes – implemented on 6^th April 2026 - threaten the future viability of family farms that have been built up over generations through hard work, sacrifice and stewardship of the land.

“Rural communities already face enormous economic pressures, and this policy continues to create fear and uncertainty for those who produce our food and sustain our countryside.”



Concluding, Carla Lockhart said: “While the outcome is very disappointing, I will continue to stand alongside our farmers and family businesses and press the Government to think again. Farmers deserve to be heard, and they deserve policies that recognise the unique nature of their work, and the vital role they play in our economy and national food security.